SPIRO T. AGNEW, Governor                      1165

415.    COOPERATIVE AUDITS

The Comptroller may enter into agreements with the appropriate
authorities of other jurisdictions having statutes similar to this Act
for the cooperative audit of motor carriers reports and returns. In
performing any such audit or part thereof, the officers and em-
ployees of the other jurisdiction or jurisdictions shall be deemed
authorized agents of this state for such purpose.

416.    REPORTS

(a)  Every motor carrier shall make a report of its operations
from time to time as the Comptroller may deem necessary, and the
Comptroller may require such other reports as he may deem neces-
sary to properly enforce the provisions of this subtitle. The Comp-
troller by regulations, may exempt from the reporting requirements
of this section those motor carriers all or substantially all of whose
mileage is within this state, and require in such instances an annual
affidavit attesting to the intrastate or substantially intrastate charac-
ter of their operations; provided that the enforcement of this Act
is not adversely affected thereby, and that the Comptroller is satis-
fied that an equitable amount of motor fuel is purchased within this
state by such motor carriers.

(b)  Any motor carrier licensed as a diesel fuel user may request
permission from the Comptroller to file a combined report of its
operation.

(c)  Any person with respect to whom a return, statement, or other
documents is required under this subtitle shall furnish a Federal
Internal Revenue Identifying Number or Social Security Number for
securing his proper identification, and in such case as the Comp-
troller may direct, such person shall also furnish his Federal Inter-
state Commerce Commission Identifying Number.

(d)  Any person required under this subtitle to make a return,
statement or other document with respect to another person, shall
furnish the Comptroller on behalf of such other person the identifi-
cation number required by subsection (c) above.

417.    EVIDENCE

If any motor carrier shall fail to keep adequate records showing
the number of miles actually operated per gallon of motor fuel, the
Comptroller may establish a miles per gallon factor or factors for
such motor carrier based on available information.

418.    KEEPING AND PRESERVATION OF RECORDS

(a) Every motor carrier shall keep such records as may be neces-
sary for the effective administration of this Act and for the report-
ing and justification of the amount of tax liability pursuant hereto.
Such records shall be kept in such form as the Comptroller may deem
necessary. All such records shall be safely preserved for a period of
three years in such manner as to insure their security and avail-
ability for inspection by the authorized agent of the Comptroller.
Upon application in writing stating the reasons therefore, the Comp-
troller may consent to the destruction of such records, at an earlier
time, provided an audit of the motor carriers records have been
made.