1496 LAWS OF MARYLAND. [CH. 622

255. Any person, firm or corporation who shall buy or
use any motor vehicle fuel as defined in this sub-title for the
purpose of operating or propelling stationary gas engines,
tractors used for agricultural purposes, motor boats, airplanes
or aircraft, or who shall purchase or use any of such fuel for
cleaning or dyeing or other commercial use of the same, ex-
cept in motor vehicles operated or intended to be operated
in whole or in part upon any of the public highways of the
State of Maryland, or buy and use any of said fuel in fire
apparatus or ambulances operated by any volunteer fire com-
pany incorporated in this State on which motor fuel the tax
imposed by this sub-title shall have been paid, shall be reim-
bursed and repaid the amount of such tax paid by him upon
presenting to the Comptroller a statement accompanied by
the original invoices showing such purchase, which statement
shall set forth the total amount of such fuel so purchased and
used by such consumer, other than in motor vehicles operated
or intended to be operated upon any of the public highways
of the State of Maryland, and in case of a volunteer fire com-
pany such statement shall set forth the total amount of such
fuel so purchased and used in the fire apparatus and/or
ambulances operated by said company, the said Comptroller
upon the presentation of such statement and such vouchers,
shall cause to be repaid to such consumer from the taxes
collected or motor vehicle fuels the said taxes paid on fuels
purchased or used other than for motor vehicles as aforesaid;
provided, that applications for refunds as provided herein
must be filed with the Comptroller within ninety (90) days
from the date of purchase or invoice; (however, the Comp-
troller may, for any reason which he shall deem sufficient, ex-
tend the time within which claims for refunds must be filed
with him, for a period of not more than one year from the
date of purchase or invoice; ) and provided further that all
retail aviation gasoline dealers engaged in dispensing avia-
tion gasoline to aircraft on airports or landing fields licensed
by the State Aviation Commission of Maryland may present
to the Comptroller, a statement setting forth the date of
purchase and the number of gallons of gasoline purchased
for aviation purposes, supported by vouchers and receipted
bills and said Comptroller, upon presentation of such state-
ment and vouchers, shall cause to be repaid to such retail
aviation gasoline dealers, from the taxes collected on motor
vehicle fuels, the said taxes so paid by said retail aviation
gasoline dealers, on the purchase by them of gasoline used
for aviation purposes.

It shall be illegal for any retail aviation gasoline dealer to
sell, give, dispense or deliver any tax free motor vehicle fuel
to other than aircraft. Every retail aviation gasoline dealer