THEODORE R. MCKELDIN, GOVERNOR 265
or records of motor fuel received, used, sold or delivered
within this State by such dealer, user, and seller of diesel
fuel together with invoices, bills-of-lading, and other perti-
nent records and papers as may be required by the Comp-
troller for the reasonable administration of this sub-title.
Whenever the Comptroller shall determine that it is neces-
sary to examine the books and records of any dealer, user,
and seller of diesel fuel doing business in this State, and
the books and records of any such dealer, user, and seller
of diesel fuel are not made available for examination in
this State, the Comptroller is authorized to charge the
reasonable traveling and other expenses of making such
examination against such dealer, user, and seller of diesel
fuel, provided, however, that no other fee or compensation
shall be paid for any such examination. In the event any
such dealer, user, and seller of diesel fuel shall fail to pay
such expenses within thirty (30) days from the receipt of
a bill for the same, the Comptroller may proceed to forth-
with collect said bill by suit or to cancel the license of such
dealer, user, and seller of diesel fuel under the provisions
of Section 130 of this Article.
In the event that the records required by this section
are not maintained, the Comptroller shall have the right
to make a determination of the amount of tax due based
upon information available from other sources. An assess-
ment made by the Comptroller pursuant to this sub-section
shall be presumed to be correct, and in any case where the
validity of the assessment is questioned, the burden shall
be on the person who challenges the assessment to estab-
lish by a fair preponderance of the evidence that it is
erroneous or excessive as the case may be.
136. Every railroad company, every street, suburban or
inter-urban railroad company, every pipe line company,
every water transportation company, and every common
carrier transporting motor fuel, either in interstate or in
intrastate commerce to or from points within the State of
Maryland, and every person transporting motor fuel by
whatever manner to or from a point in the State of Mary-
land, [from any point outside of said State, ] shall at any
time, and from time to time, upon written request of the
Comptroller, report [under oath] under penalty of perjury
on forms prescribed by said Comptroller, all deliveries of
motor fuels so made to or from points within the State of
Maryland, for such periods as the Comptroller may specify.
Such reports shall show the name and address of the
person to whom the deliveries of motor fuel have actually
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