Ch. 752                            MARVIN MANDEL, Governor                                 1581

PRINCIPAL BUSINESS CONDUCTED AT THE LOCATION. IF SELLING
TRAILERS OR MOTORCYCLES IS NOT THE PRINCIPAL BUSINESS AT
THE LOCATION, THE ADMINISTRATION SHALL DETERMINE
REASONABLE LOCATION REQUIREMENTS BY RULE AND
REGULATION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 24, 1973.

CHAPTER 753
(House Bill 142)

AN ACT to repeal and re-enact, with amendments, Section 143 of Article 56 of
the Annotated Code of Maryland (1972 Replacement Volume), title "Licenses,"
subtitle "Motor Vehicle Fuel Tax," to require a certified statement instead of a
sworn statement by a principal officer of a corporation, firm, or association on
the monthly statement to the Comptroller as to the amount of fuel sold by a
motor vehicle fuel dealer and to require sales documents instead of bills to be
rendered to purchasers of motor vehicle fuel by said dealers, diesel fuel users,
and sellers.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 143 of Article 56 of the Annotated Code of
Maryland (1972 Replacement Volume), title "Licenses," subtitle "Motor Vehicle
Fuel Tax," be and it is hereby repealed and re-enacted, with amendments, to read
as follows:

143.

(A)   [After January 1, 1924] FROM AND AFTER JULY 1, 1973, every dealer
in motor vehicle fuel shall render to the Comptroller, on or before the last day of
each month, on forms prescribed, prepared and furnished by the said Comptroller,
[a sworn statement] A CERTIFIED STATEMENT, MADE UNDER THE
PENALTY OF PERJURY, of the number of gallons of motor vehicle fuel sold or
used by him or them during the preceding calendar month [, which]. THIS
statement shall be [sworn to] CERTIFIED by one of the principal officers, in case
of A domestic corporation, or by the resident general agent or attorney in fact, or
by a chief accountant or officer, in case of a foreign corporation [;], OR by the
managing agent or owner in case of a firm or association [and]. THIS REPORT
shall contain a statement of the quantities of motor vehicle fuel sold or used within
the State of Maryland from his or their respective places of business.

(B)   [Bills] SALES DOCUMENTS shall be rendered to all purchasers of motor
vehicle fuel by dealers in motor vehicle fuel as herein defined, except in cases of
retail sales where exemption is not claimed by the purchaser under the terms of
this subtitle. Said [bills] SALES DOCUMENTS shall contain a statement printed
thereon in a conspicuous place that the liability to the State for the license tax
herein imposed has been assumed and that he or they will pay said license tax on
or before the last day of the following month.