1584                             Laws of Maryland                      [Ch. 842

excess credits shall not be refunded under Section 411. Credits to

which the carriers making a joint return are entitled shall not be
allowed as credits to any other carrier; but carriers filing joint reports
shall permit all carriers engaged in this State in pool operations with
them to join in filing joint reports.

(c) The vehicles of carriers filing joint reports shall be deemed to
have consumed on the average one gallon of motor fuel for each six
miles travelled unless persuasive evidence discloses that a different
amount was consumed. The vehicles of varriers filing joint reports

shall be deemed to have traveled one hundred and one per centum

of the over the road miles traveled unless persuasive evidence dis-

closes that a different number of miles was traveled.

418. Inspection of books and records.—The Comptroller and its
authorized agents and representatives shall have the right at any
reasonable time to inspect the books and records of any motor carrier
subject to the tax imposed by this sub-title.

419. Assistance of Income Tax Division. At the request of the
Comptroller the Income Tax Division of the Comptroller's Office shall
furnish the Comptroller the amount of deduction from gross income
taken by any motor carrier on account of the purchase of gasoline
or other motor fuel.

420. Metal tag for vehicle.—The Comptroller shall provide a metal
tag to every motor vehicle operator OPERATED by the motor carrier,
to be affixed to the vehicle in an easily visible spot. The tag shall
remain the property of the State and may be recalled for any viola-
tion of the provisions of this sub-title or of the regulations promul-
gated thereunder. The Comptroller also shall provide by regulation
for the registration of every such vehicle, for a fee of one dollar each,
which registration shall be good for the life of the vehicle. IT SHALL
BE ILLEGAL TO OPERATE OR TO CAUSE TO BE OPERATED
IN THIS STATE ANY VEHICLE DEFINED IN SECTION 408
HEREINABOVE UNLESS THE VEHICLE BEARS THE METAL
TAG REQUIRED BY THIS SECTION; PROVIDED, HOWEVER,
THE COMPTROLLER BY REGULATION MAY EXEMPT FROM
THE REQUIREMENT FOR DISPLAYING THE SAID TAG SUCH
VEHICLES AS URBAN AND PUBLIC TRANSIT VEHICLES OR
OTHERS IF IN HIS DISCRETION THEY ARE CLEARLY
IDENTIFIABLE AND THE EFFECTIVE ENFORCEMENT OF
THIS SUB-TITLE WILL NOT SUFFER THEREBY AND FUR-
THER PROVIDED THAT VEHICLES BEARING VALID REGIS-
TRATION PLATES ISSUED BY THIS STATE SHALL BE EX-
EMPT FROM THE PROVISIONS OF THIS SECTION. IN ADDI-
TION AND FOR A PERIOD NOT EXCEEDING TEN DAYS AS
TO ANY ONE MOTOR CARRIER THE COMPTROLLER BY
LETTER OR TELEGRAM MAY AUTHORIZE THE OPERATION
OF A VEHICLE OR VEHICLES WITHOUT THE METAL TAG
REQUIRED WHEN THE ENFORCEMENT OF THIS SECTION
FOR THAT PERIOD WOULD CAUSE UNDUE DELAY AND
HARDSHIP IN THE OPERATION OF THE SAID VEHICLE OR
VEHICLES.

421. Penalties.—The Comptroller may, after a hearing had upon

notice, duly served not less than ten days prior to the date set for