THEODORE R. MCKELDIN, GOVERNOR 1481

Every motor carrier subject to the tax hereby imposed
shall be entitled to a credit on such tax equivalent to the
tax per gallon on all gasoline or other motor fuel pur-
chased by such carrier within this State for use in its
operations either within or without this State, and upon
which gasoline or other motor fuel the tax imposed by the
laws of this State has been paid by such carrier. Evidence
of the payment of such tax in such form as may be re-
quired by, or is satisfactory to, the Comptroller shall be
furnished by each such carrier claiming the credit herein
allowed.

(b). When the amount of the credit herein provided to
which any motor carrier is entitled for any quarter exceeds
the amount of the tax for which such carrier is liable for the
same quarter, such excess may under regulations of the
Comptroller be allowed as a credit on the tax for which such
carrier would be otherwise liable for another quarter of
quarters or upon application within ninety days after the
end of any quarter, duly verified and presented, in ac-
cordance 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 re-
funded if it shall appear that the applicant has paid to
another State of the United States or the District of Colum-
bia under a lawful requirement of such jurisdiction a tax,
similar in effect to the tax herein provided, on the use or
consumption of the same gasoline without 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 Mary-
land 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.

SEC. 2. Be it enacted by the General Assembly of Mary-
land, That this Act shall take effect July 1, 1953.

Approved April 27, 1953.