406                              Laws of Maryland                      [Ch. 132

reviewing stands, platforms, stagings, observations towers, radio
towers, water tanks and towers, trestles, piers, paving, bulkheads,
wharves, sheds, coal bins, shelters, fences and display signs; the
term "structure" shall also include natural land formations;
the term "structure" shall be construed as if followed by the words
"or part thereof." The words "appurtenances and environmental
settings" shall include, but not be limited to walkways and driveways
(whether paved or not), trees, landscaping, and rocks. Where here-
after used in this subtitle the word "structure" shall be determined
to include the words "appurtenances and environmental settings."

8.07.

The commission shall consider only exterior features of a structure
and shall not consider any interior arrangements. Also, the commis-
sion shall not disapprove an application except with respect to the
several factors specified in [subsection 8.06] Section 8.06 above.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved April 26, 1972.

CHAPTER 132
(House Bill 306)

AN ACT to repeal and re-enact, with amendments, Sections 150(a),
217A(b), 217A(c), 217A(e), 223(d), and 270a 270(A) of Article
56 of the Annotated Code of Maryland (1968 Replacement Volume
and 1971 Supplement), title "Licenses," subtitles, respectively,
"Motor Vehicle Fuel Tax," "Real Estate Brokers," "General Con-
tractors and Subcontractors," correcting certain errors in the
laws relating generally to licenses.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 150(a), 217A(b), 217A(c), 217A(e), 223(d), and
270(a) of Article 56 of the Annotated Code of Maryland (1968 Re-
placement Volume and 1971 Supplement), title "Licenses," subtitles,
respectively, "Motor Vehicle Fuel Tax," "Real Estate Brokers,"
"General Contractors and Subcontractors," be and they are hereby
repealed and re-enacted, with amendments, to read as follows:

150.

(a) Said license tax shall not be imposed on motor vehicle fuel
when exported or sold for exportation from the State of Maryland
to any other state or nation (whether in the form of a compound,
or otherwise); nor on the products commonly known as kerosene,
fuel [,] oil, furnace oil, heating oil, or by whatever name known to the
trade, when used in oil burners for domestic heating purposes or for
purposes other than propelling motor vehicles. The Comptroller may
by rules and regulations require dealers and purchasers to execute
and return such certificates and reports as he deems necessary or
advisable to sustain such right of exemption from the tax.