1062                           LAWS OF MARYLAND                     [CH. 426

contrary is established, and the burden of proving that a sale is not
taxable hereunder shall be upon the vendor or the purchaser as the
case may be. Unless the vendor shall have taken from the purchaser
a certificate signed by and bearing the name and address of the
purchaser and the number of his registration certificate to the effect
that the property or service was purchased for resale, the sale shall
be deemed a taxable sale at retail. The certificate herein required
shall be in such form as the Comptroller shall, by regulation, pre-
scribe and in case no certificate is furnished or obtained prior to the
time the same is consummated, as provided in Section 360A, the
tax shall apply as if the sale were made at retail.

361.

Each applicant for a license required by Section 360 and Section
360A of this subtitle shall on or before the first day of July, 1947,
make out and deliver to the Comptroller, upon a blank to be furnished
by him for that purpose, a statement showing the name of the appli-
cant, each retail establishment where the applicant's business is to
be conducted, the kind or nature of such business and such other
information as the Comptroller may prescribe.

399.

All provisions not inconsistent with the provisions of this subtitle
in Sections 344 and 345 of this Article relating to failure to file
returns and incorrect returns; in Sections 347-350, both inclusive, of
this Article relating to refunds; in Sections 351 and 352 of this
Article relating to revisions and appeals; in Sections 357-359, both
inclusive, of this Article relating to records, investigations and hear-
ings; in Section 360A relating to Direct Pay Permits; in Section 365
of this Article relating to general powers of the Comptroller; in
Sections 367 and 368 relating to general provisions; in Section 369
of this Article relating to penalties; and in Section 370 of this
Article relating to disposition of proceeds are hereby made a part of
this subtitle and shall be applicable hereto.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1969.

Approved May 2, 1969.

CHAPTER 426
(Senate Bill 229)

AN ACT to repeal and re-enact, with amendments, Sections 342 (a)
and 393 (a) of Article 81 of the Annotated Code of Maryland
(1965 Replacement Volume), title "Revenue and Taxes," subtitles
"Retail Sales Tax Act" and "Maryland Use Tax," respectively, to
change the period of limitation for collection of Sales and Use
Taxes, and to further provide that proof of fraud, or gross negli-
gence shall remove the bar to the statute, and defining gross
negligence.