1166                             LAWS OF MARYLAND                        [CH. 539

(b) The Comptroller and his authorized agents and representa-
tives shall have the right during regular business hours to inspect
the books and records of any motor carrier subject to the tax im-
posed by this subtitle.

419. BOND

A motor carrier may give a surety bond in the amount of ($10,000)
payable to this state, and conditioned that the motor carrier will
pay all taxes due and to become due under this Act from the date
of the bond to (30) days after either the motor carrier or the surety
notifies the Comptroller that the bond has been cancelled. The surety
shall be a corporation authorized to write surety bonds in Maryland.
So long as the bond remains in force, or has been duly waived, the
Comptroller may make refunds to the motor carrier in the amounts
appearing to be due on applications duly filed by such motor carrier
under Section 414 of this Act, without first auditing the records of
the motor carrier.

420.    JOINT REPORTS BY MOTOR CARRIERS

(a)  Two or more motor carriers regularly engaged in the trans-
portation of passengers, on through buses, on through tickets in pool
service, may, at their option, make joint reports of their entire oper-
ations in this state. The taxes imposed by this Act shall be calculated
on the basis of such joint reports as though such motor carriers
were a single motor carrier; and the motor carriers making such
reports shall be jointly and severally liable for the taxes.

(b)  Such joint reports shall show the total number of miles trav-
eled in this state and the total number of gallons of motor fuel pur-
chased in this state by the reporting motor carriers. Credits or re-
funds, to which the motor carriers are entitled, shall not be allowed
as credits or refunds to any other motor carrier; but motor carriers
filing joint reports, shall permit all motor carriers engaged in this
state, in pool operations with them to join in filing joint reports.

(c)   The vehicles of motor carriers filing joint reports shall be
deemed to have consumed on the average, one gallon of motor fuel
for each six miles traveled unless persuasive evidence discloses that
a different amount was consumed.

421.    LEASED COMMERCIAL MOTOR VEHICLES

(a)  Except as otherwise provided m this section, the operation
of every commercial motor vehicle leased to a motor carrier shall
be subject to the provisions of this subtitle and rules and regulations
in force pursuant hereunder to the same extent and in the same
manner as commercial motor vehicles owned by such motor carriers.

(b)  A lessor of commercial motor vehicles may be deemed a
motor carrier with respect to such vehicles leased to others by him
and motor fuel consumed thereby, if the lessor supplies or pays for
the motor fuel consumed by such vehicles or makes rental or other
charges calculated to include the cost of such fuel. The Comptroller
shall provide by rules and regulations for the presentation to other
motor carriers and the general public of satisfactory evidence and
identification of such motor carrier status. Any lessee motor carrier
may exclude commercial vehicles of which he is the lessee from his
reports and liabilities pursuant to this Act, but only if the commer-