170 LAWS OP MARYLAND [CH. 44

the public highways of the State of Maryland, (however,
the Comptroller may require a sworn statement and such
other evidence as he deems necessary to support a claim
for refund arising from a casualty loss), and in case of a
volunteer fire company 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,
and in the case of a chapter of the American Red
Cross AN BY ANY BONA FIDE UNIT OF A
NATIONAL VETERANS' ORGANIZATION such state-
ment shall set forth the total amount of such fuel so
purchased and used in the ambulances operated by said
chapter, the said Comptroller upon the presentation of such
statement and such vouchers, shall cause to be repaid to
such consumer from the taxes collected on motor vehicle
fuels the said taxes paid on fuels purchased or used other
than for motor vehicles as aforesaid; provided, that applica-
tions for refunds as provided herein must be filed with the
Comptroller within six (6) months from the date of pur-
chase; (however, the Comptroller may, for any reason
which he shall deem sufficient, extend 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) ; and
provided further that all retail aviation gasoline dealers
engaged in dispensing aviation gasoline to aircraft on air-
ports or landing fields licensed by the State Aviation Com-
mission 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, sup-
ported by vouchers and receipted bills and said Comptroller,
upon presentation of such statement 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 operating on any airport or landing field licensed by
the State Aviation Commission who violates the above
provision in any respect shall, upon conviction, be subject to
a fine not exceeding One Hundred Dollars ($100.00) or to
imprisonment for not more than thirty (30) days, or both
fine and imprisonment in the discretion of the Court.

28.

(d). Certificates of title for all motor vehicles owned
by the State of Maryland or any political sub-division of