THEODORE R. MCKELDIN, GOVERNOR 1983

quarter or quarters or upon application within ninety
days after the end of any quarter, duly verified and pre-
sented, in accordance with such regulations as may be
promulgated by the Comptroller and supported by such
evidence as may be satisfactory to the Comptroller, such
excess may be refunded if it shall appear that the appli-
cant has paid to another State of the United States or the
District of Columbia under a lawful requirement of such
jurisdiction a tax, similar in effect to the tax herein pro-
vided, on the use or consumption of the same gasoline with-
out this state, to the extent of such payment in such other
jurisdiction but in no case to exceed the rate per gallon of
the then current Maryland State gasoline tax.

(c). The taxes collected under this sub-title shall be ap-
plied by the Comptroller to the same purpose and in the
same manner as revenue received under the State gasoline
tax, except that the maintenance and administrative ex-
penses for the collection of the Motor Carriers Tax shall
be on a quarterly rather than a monthly basis.

350. The amount of gasoline or other motor fued used
in the operations of any motor carrier within this State
shall be such proportion of the total amount of such gaso-
line or other motor fuel used in its entire operations with-
in and without this State as the total number of miles trav-
eled within this state bears to the total number of miles
traveled within and without this State.

351. Every motor carrier subject to the tax imposed by
this sub-title shall on or before the date for payment of the
tax imposed under this sub-title make to the Comptroller
such reports of its operation during the quarter ending
the last day of the preceding month as the Comptroller
may require and such other reports from time to time as
the Comptroller may deem necessary.

352. The Comptroller may, after a hearing had upon
notice duly served not less than ten days prior to the date
set for such hearing, impose a penalty, which shall be in
addition to any other penalty imposed by this sub-title,
not exceeding five hundred dollars, upon any motor car-
rier which fails to file any report within the time prescribed
which may be required by this sub-title or by the Comp-
troller pursuant to this sub-title, or which violates any
other provision of this sub-title, or which fails to comply
with any regulation of the Comptroller promulgated pur-
suant to this sub-title, each such failure or violation con-
stituting a separate offense, which penalty shall be col-