J. MILLARD TAWES, GOVERNOR                          1173

Article 56
Motor Vehicle Fuel Tax

142. (a) If a dealer shall at any time file a false report of the
data or information required by this sub-title, or shall fail, refuse or
neglect to file the reports required by this sub-title, or to pay the
full amount of the tax, interest and penalties as required by this
sub-title, or fails to keep records of quantities of motor fuel received
produced, refined, manufactured, compounded, sold or used in the
State, the Comptroller may forthwith cancel the license of said
dealer, and notify such dealer in writing of such cancellation by
registered mail to the last known address of such dealer appearing
in the files of the Comptroller. Any dealer whose license has been
cancelled may appeal to [the Circuit Court of the County in which
such dealer may live or to the City Court of Baltimore City, if the
dealer lives there] Maryland Tax Court as provided in Section 229
of Article 81. Such appeal must be taken within thirty days after
the mailing date of notice of cancellation.

(b)   The Comptroller is hereby given the power to cancel any
license hitherto or hereafter issued to any dealer, such cancellation to
become effective sixty (60) days from the date of receipt of the
written request of such dealer for cancellation thereof, or said Comp-
troller may cancel the license of any dealer upon investigation and
sixty (60) days' notice mailed to the last known address of such
dealer if it shall ascertain and find that the person to whom such
license has been issued is [not] no longer engaged in the receipt,
use or sale of motor fuel as a dealer, and has not been so engaged
for the period of six (6) months prior to such cancellation. But no
such license shall be cancelled upon the request of any dealer until
and unless the dealer shall, prior to the date of such cancellation,
have paid to the State of Maryland, all taxes imposed under the
provisions of this sub-title, together with any and all penalties and
[fine] fines accruing by reason of any failure on the part of said
dealer to make reports as required by this sub-title or pay said taxes
or penalties.

(c)  In the event that the license of any dealer shall be cancelled by
the Comptroller as hereinbefore in this section provided, and in the
further event that said dealer shall have paid to the State of Mary-
land all motor fuel taxes due and payable by it under the laws
of the State of Maryland upon the receipt, sale or use of motor fuel,
together with any and all penalties accruing by reason of any failure
on the part of said dealer to make reports or to pay said tax or
penalties, then the Comptroller shall cancel and surrender the bond
theretofore filed by said dealer.

Sec. 2. And be it further enacted, That as of July 1, 1959, any
monies held by the State Comptroller to the credit of or which have
been appropriated to the State Tax Commission, and any monies
thereafter due and payable to the State Tax Commission, shall be
transferred or paid to and stand to the credit of the Maryland Tax
Court and State Department of Assessments and Taxation, as con-
stituted and organized by this Act; and subject to the approval of
the Governor, all such monies shall be allocated partly to the Mary-
land Tax Court and partly to the State Department of Assessments
and Taxation, as constituted and organized by this Act, in such