Theodore R. McKeldin, Governor                   281

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] vehicles 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] vehicles operated by said chapters, the said
Comptroller upon the presentation of such statement and such vouch-
ers, 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 applica-
tions 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, ex-
tend 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 manufacturing companies situate within the State of
Maryland and dispensing 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 pur-
poses, supported by vouchers and receipted bills and said Comp-
troller, 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 avia-
tion gasoline dealer operating on any airport or landing field licensed
by the State Aviation Commission and every aircraft manufacturing
company situate within the State of Maryland and dispensing aviation
gasoline to aircraft who violates the above provisions in any respect
shall, upon conviction, be subject to a fine not exceeding one hundred
dollars ($100.00) or to imprisonment for not more than thirty (30)
days, or both fine and imprisonment in the discretion of the court.

28.

(d) Certain certificates of title exempt from tax.—Certificates of
title for all motor vehicles owned by the State of Maryland or any