THEODORE R. MCKELDIN, GOVERNOR 267

intended to be operated in whole or in part upon any of the
public highways of the State of Maryland, or who shall
suffer the loss of motor vehicle fuel through fire, collision
or other casualty, but not to include loss inherent in the
ordinary transportation and storage of motor vehicle fuel,
or buy and use any of said fuel in fire apparatus or ambu-
lances operated 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 re-
paid the amount of such tax paid by him upon presenting
to the Comptroller a statement accompanied by the original
invoices 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, (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, the said Comptrol-
ler 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 ve-
hicles as aforesaid; provided, that applications for refunds
as provided herein must be filed with the Comptroller
within [ninety (90) days] six (6) months 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 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.