1164                            LAWS OF MARYLAND                      [CH. 539

thereof is open to the use of the public for the purpose of vehicular
travel.

(e)   The term "Operations" means operations of all such vehicles
whether loaded or empty, whether for compensation or not for com-
pensation and whether owned by or leased to the motor carrier who
operates them or causes them to be operated.

(f)   The term "Comptroller" shall mean the State Comptroller
of Maryland.

413. CALCULATION OF ROAD TAX

(a)  Every motor carrier shall pay a road tax calculated on the
amount of motor fuel consumed in its operations on highways within
this state. The tax shall be at the same rate as the tax applicable
to the purchase of the same motor fuel within this state and shall
be paid pursuant to rules and regulations promulgated by the
Comptroller of the State of Maryland.

(b)   The amount of motor fuel consumed in the operations of
any motor carrier on highways within this state shall be deemed
to be such proportion of the total amount of such motor fuel con-
sumed in its entire operations within and without this state, as the
total number of miles traveled on highways within this state bears
to the total number of miles traveled within and without this state.

414. CREDITS AND REFUNDS

(a)  On all motor fuel purchased by a motor carrier within this
state for consumption in its operations either within or without this
state and upon which it has paid the Maryland motor fuel tax, such
motor carrier shall be entitled to a credit equivalent to the rate per
gallon of the motor fuel tax in effect when such fuel was purchased.
When the amount of the credit herein provided to which any motor
carrier is entitled for any reporting period exceeds the amount of
the tax for which such motor carrier is liable, for the same period
such excess shall, under regulations promulgated by the Comp-
troller be allowed as a credit on the tax for which such motor car-
rier would be otherwise liable for a period of eighteen months. Upon
application to the Comptroller duly verified and presented in accord-
ance with regulations promulgated by the Comptroller such excess
may be refunded, but in no case to exceed the rate per gallon of the
Maryland motor fuel tax, when said credit was developed.

(b)   Unless the motor carrier has furnished a bond pursuant to
Section 419 of this Act, the Comptroller shall not make any refund
except after an audit of the applicant's records; provided herewith
that if a motor carrier has complied with the provisions of this sub-
title and the regulations promulgated hereunder for a period of one
full registration year, the Comptroller may in his discretion make
refunds without requiring a bond or prior audit. Whenever any re-
fund is ordered, it shall be paid out of the Gasoline Tax Fund.

(c)  Any Motor Carrier properly registered under the provisions
of this subtitle and also properly registered as a diesel fuel user as
provided for in Article 56 of the Annotated Code of Maryland may
request permission to deduct the amount of accrued credit as set
forth in this section from the tax due with the monthly fuel tax
report.