684 LAWS OF MARYLAND [CH. 265

(12) "OPERATOR" SHALL MEAN THE PERSON
HAVING THE ACTIVE MANAGEMENT AND OPERA-
TION OF THE WELL.

(13) THE PHRASE "THE BUSINESS OF COLLECT-
ING, DISTRIBUTING OR PRODUCING GAS" SHALL
APPLY TO ANY PERSON IN THE BUSINESS OF
PURCHASING OR PRODUCING GAS FOR RE-SALE
TO DOMESTIC AND INDUSTRIAL CONSUMERS AND
SHALL INCLUDE ANY PERSON WHO HAS VOLUN-
TARILY SUBMITTED TO THE REGULATIONS OF
THE FEDERAL POWER COMMISSION OR THE PUB-
LIC SERVICE COMMISSION REGULATIONS OF THE
STATE OF MARYLAND.

(14) "TAX-PAYER" SHALL MEAN ANY PERSON
SUBJECT TO THE TAX HEREIN LEVIED.

302C. (LIABILITY FOR TAX). (1) WHEN IT
SHALL APPEAR THAT A TAXPAYER TO WHOM
THE PROVISIONS OP THIS SUB-TITLE SHALL AP-
PLY HAS ERRONEOUSLY PAID MORE TAXES THAN
WERE DUE DURING ANY TAXPAYING PERIOD,
EITHER ON ACCOUNT OF A MISTAKE OF FACT
OR LAW, IT SHALL BE THE DUTY OF THE COUNTY
TREASURER, UPON ORDER OF THE COUNTY COM-
MISSIONERS, TO CREDIT THE TOTAL AMOUNT OF
TAXES DUE BY SUCH TAXPAYER FOR THE CUR-
KENT PERIOD WITH THE TOTAL AMOUNT OF
TAXES SO ERRONEOUSLY PAID, OR TO MAKE RE-
FUND IN A PROPER CASE.

(2) THE TAX HEREBY LEVIED SHALL BE PAID
BY THE FIRST PURCHASER PURCHASING THE
SAME FROM THE PRODUCER, WHO SHALL MAKE
DEDUCTION AS AFORESAID; PROVIDED, HOW-
EVER, THAT THE FAILURE OF FIRST PURCHASER
TO PAY SAID TAX SHALL NOT RELIEVE ANY SUB-
SEQUENT PURCHASER FROM THE PAYMENT OF
SAME, WHERE THE FIRST PURCHASER DOES NOT
ACCOUNT FOR AND PAY SAID TAX, AND IT SHALL
BE THE DUTY OF EVERY PERSON PURCHASING
GAS PRODUCED IN GARRETT COUNTY TO SATISFY
HIMSELF OR ITSELF THAT THE TAX ON SAID GAS
HAS BEEN OR WILL BE PAID BY THE PERSONS
PRIMARILY LIABLE THEREFOR.

203D. (VERIFYING REPORTS. ) THE COUNTY
COMMISSIONERS MAY, THROUGH THE COUNTY
AUDITORS, OR OTHER AUDITORS AND/OR OTHER