1390                            Laws of Maryland                       [Ch. 819

title "Road Tax on Motor Carriers", relating to repeal of reciprocal
agreements with other states under the road tax on motor carriers.
AND RE-ENACT, WITH AMENDMENTS, SECTIONS 420 AND
430, ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND (1957 EDITION), TITLE "REVENUE AND TAXES",
SUB-TITLE "ROAD TAX ON MOTOR CARRIERS", RELAT-
ING TO RECIPROCAL AGREEMENTS WITH OTHER STATES
UNDER THE ROAD TAX ON MOTOR CARRIERS, AND RE-
LATING GENERALLY TO THE REPORTING REQUIRE-
MENTS OF THE COMPTROLLER.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 430 (f) Article 81 of the Annotated Code of Mary-
land (1957 Edition), title "Revenue and Taxes", sub title "Road Tax
on Motor Carriers", be and it is hereby repealed. 420 AND SEC-
TION 430 OF ARTICLE 81 OF THE ANNOTATED CODE OF
MARYLAND (1957 EDITION), TITLE "REVENUE AND
TAXES", SUB-TITLE "ROAD TAX ON MOTOR CARRIERS", BE
AND THEY ARE HEREBY REPEALED AND RE-ENACTED,
TO READ AS FOLLOWS:

420. REPORTS OF CARRIERS.

EVERY MOTOR CARRIER SUBJECT TO THE TAX IMPOSED
BY THIS SUB-TITLE SHALL ON OR BEFORE THE LAST DAY
OF APRIL, JULY, OCTOBER AND JANUARY OF EVERY YEAR
MAKE TO THE COMPTROLLER SUCH REPORTS OF ITS OPER-
ATIONS DURING THE QUARTER ENDING THE LAST DAY
OF THE PRECEDING MONTH AS THE COMPTROLLER MAY
REQUIRE AND SUCH OTHER REPORTS FROM TIME TO TIME
AS THE COMPTROLLER MAY DEEM NECESSARY. THE
COMPTROLLER BY REGULATION MAY EXEMPT FROM THE
QUARTERLY REPORTING REQUIREMENTS OF THIS SEC-
TION, AS A CLASS, THOSE MOTOR CARRIERS OPERATING
SOLELY WITHIN THE STATE OF MARYLAND, AND RE-
QUIRE IN SUCH INSTANCE AN ANNUAL REPORT, IF IN HIS
DISCRETION THE ENFORCEMENT OF THIS SUB-TITLE
WOULD NOT BE ADVERSELY AFFECTED BY SUCH A REGU-
LATION. THE COMPTROLLER IS FURTHER AUTHORIZED
BY REGULATION TO EXEMPT FROM THE QUARTERLY RE-
PORTING REQUIREMENTS OF THIS SECTION, AND RE-
QUIRE IN SUCH INSTANCES AN ANNUAL REPORT OF
MOTOR CARRIERS LICENSED IN THIS STATE WHO PER-
FORM SUBSTANTIALLY ALL OF THEIR TRAVEL IN THIS
STATE PROVIDED THE COMPTROLLER IS ASSURED THAT
A SUFFICIENT AMOUNT OF FUEL IS PURCHASED IN THIS
STATE TO COVER THE MOTOR CARRIER'S OPERATIONS
HEREIN.

430. The COMPTROLLER GOVERNOR OR OTHER PROPER
OFFICIAL OF THIS STATE IS AUTHORIZED TO ENTER INTO
RECIPROCAL AGREEMENTS WITH THE PROPER OFFICIALS
OF STATES ABUTTING ON MARYLAND AND WITH THE
DISTRICT OF COLUMBIA AND NEW JERSEY. SUCH AGREE-
MENTS SHALL BE LIMITED TO STATES AND THE DISTRICT
OF COLUMBIA HAVING LAWS SIMILAR IN EFFECT TO THE