1582                                Laws of Maryland                        [Ch. 842

motor fuel purchased 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 required by, or is satisfactory to, the Comptroller
shall be furnished by each such carrier claiming the credit herein
allowed. 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 any of the four succeeding quarters; or upon application within
one hundred and eighty days SIX MONTHS from the end of any
quarter, duly verified and presented, in accordance with regulations
promulgated by the Comptroller and supported by such evidence as
may be satisfactory to the Comptroller, such excess may be refunded
if it shall appear that the applicant has paid to another state under
a lawful requirement of such state a tax, similar in effect to the tax
herein provided, on the use or consumption in said state of gasoline
line or other motor fuel purchased in Maryland, to the extent of such

payment to said other state, out in no case to exceed the rate of six
cents per gallon THE RATE PER GALLON OF THE MARYLAND
MOTOR VEHICLE FUEL TAX WHICH IS CURRENTLY IN
EFFECT.

(b) The Comptroller shall not allow such refund except after an
audit of the applicant's records and shall audit the records of an
applicant at least once a year. Such refund may be allowed without
a formal hearing if the amount thereof is agreed to by the applicant.
Otherwise, a formal hearing on the application shall be held by the

Comptroller after notice of not less than ten days to the applicant

and the Attorney General. IF THE COMPTROLLER SHALL RE-
FUSE TO ALLOW A REFUND IN THE AMOUNT CLAIMED BY
THE APPLICANT, THE APPLICANT MAY REQUEST A FOR-
MAL HEARING ON THE APPLICATION FOR A REFUND.
SUCH HEARING SHALL BE HELD BY THE COMPTROLLER
AFTER NOTICE TO THE APPLICANT OF NOT LESS THAN
TEN DAYS. Whenever any refund is ordered it shall be paid out of
the Gasoline Tax Fund.

411. Refunds to motor carriers who give bond.—A motor carrier
may give a surety company bond in the amount of ten thousand
dollars payable to the State of Maryland and conditioned that the
carrier will pay all taxes due and to become due under this sub-title
from the date of the bond to the date when either the carrier or the
bonding company notifies the Comptroller that the bond has been can-
celled. The surety shall be a corporation authorized to write surety
bonds in Maryland. So long as the bond remains in force the Comp-
troller may order refunds to the motor carrier in the amounts appear-
ing to be due on applications duly filed by the carrier under Section
410 without first auditing the records of the carrier. The surety shall
be liable for all omitted taxes assessed against the carrier including
the penalties and interest provided in said, Section 421 HEREIN-
AFTER, even though the assessment is made after cancellaton of
the bond, but only for taxes due and payable while the bond was in
force and penalties and interest on said taxes.