1174 LAWS OF MARYLAND [CH. 621

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 139 of Article 56 of the Annotated Code of
Maryland (1951 Edition), title "Licenses", sub-title "Motor
Vehicle Fuel Tax", be and the same is hereby repealed and
re-enacted, with amendments, to read as follows:

139. 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 commer-
cial use of the same, except 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 oper-
ated by any volunteer fire company incorporated in this
State on which motor fuel the tax imposed by this sub-title
shall have been paid, shall be reimbursed and repaid the
amount of such tax paid by him upon presenting to the
Comptroller a statement accompanied by the original in-
voices 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
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, 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 application for re-
funds as provided herein must be filed with the Comptroller
within ninety (90) days from the date of purchase or
invoice; (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
or invoice; ) and provided further that all retail aviation
gasoline dealers engaged in dispensing aviation 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