J. MILLARD TAWES, Governor                     1357

intended to be operated in whole or in part upon any of the public
highways of the State of Maryland, or who shall suffer the loss of
motor vehicle fuel through fire, collision or other casualty, but not
to include loss inherent in the ordinary transportation and storage
of motor vehicle fuel, or buy and use any of said fuel in fire apparatus
or vehicles operated by any volunteer fire company incorporated in
this State, or in any vehicle owned and used by any Maryland chapter
of the American Red Cross, and by any bona fide unit of a national
veterans' organization on which motor fuel the tax imposed by this
subtitle shall have been paid, shall be reimbursed and repaid the
amount of such tax paid by him upon presenting to the Comptroller
a statement accompanied by the original invoices showing such pur-
chase, which statement shall set forth the total amount of such fuel
so purchased and used by such consumer, other than in 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 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 vehicles operated by said
chapters, the said Comptroller upon the presentation of such state-
ment and such vouchers, 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 afore-
said; [provided, that applications 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, extend 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 gaso-
line 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 avia-
tion 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 purposes, supported by vouchers and
receipted bills and said Comptroller, upon presentation of such state-
ment 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 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 Comp-
troller 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.

(b) 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