1060                             LAWS OF MARYLAND                        [CH. 638

operated by any volunteer fire company incorporated in this State,
or in any ambulance owned and used by any Maryland chapter of
the American Red Cross, and by any bona fide unit of a national
veteran's organization 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 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, and in
the case of a chapter of the American Red Cross and by any bona
fide unit of a national veterans' organization such statement shall
set forth the total amount of such fuel so purchased and used in the
ambulances operated by said chapters, 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 applications for
refunds as provided herein must be filed with the Comptroller within
six (6) months from the date of purchase; (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 airports or landing fields licensed by
the State Aviation Commission of Maryland and all aircraft manu-
facturing companies situate within the State of Maryland and dis-
pensing aviation gasoline to aircraft 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 or aircraft manufacturing companies,
from the taxes collected on motor vehicle fuels, the said taxes so paid
by said retail aviation gasoline dealers or aircraft manufacturing
companies, on the purchase by them of gasoline used for aviation
purposes. In the event that a purchaser of motor vehicle fuel
on which the Maryland motor vehicle tax has been paid is required
to pay a tax to another state on the same fuel, the Maryland
motor vehicle fuel tax shall be refunded upon the filing of a claim
supported by such evidence as the Comptroller may require; but
such refund is not to exceed the rate per gallon of the Maryland
motor vehicle fuel tax currently in effect or the rate of tax paid to
the other state or states, whichever is lower.

It shall be illegal for any retail aviation gasoline dealer or any
aircraft manufacturing company 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 and every aircraft manu-