MARVIN MANDEL, Governor

815

to the Comptroller a statement accompanied by the
original invoices showing such purchase, which statement
shall set forth the total amount of such fuel so
purchased and used by such consumer, other than in motor
vehicles operated or intended to be operated upon any of
the public highways of the State of Maryland, (however
the Comptroller may require a sworn statement and such
other evidence as he deems necessary to support a claim
for refund arising from a casualty loss), and in case of
a volunteer fire company OR NON-PROFIT VOLUNTEER RESCUE
SQUAD such statement shall set forth the total amount of
such fuel so purchased and used in the fire OR RESCUE
apparatus and/or vehicles operated by [said company,] ANY
VOLUNTEER FIRE COMPANY OR NON-PROFIT VOLUNTEER RESCUE
SQUAD INCORPORATED IN THIS STATE, and in the case of a
chapter of the American Red Cross and by any bona fide
unit of a national veterans' organization such statement
shall set forth the total amount of such fuel so
purchased and used in the vehicles operated by said
chapters, the said Comptroller upon the presentation of
such statement and such vouchers, shall cause to be
repaid to such consumer from the taxes collected on motor
vehicle fuels the said taxes paid on fuels purchased or
used other than for motor vehicles as aforesaid; and
provided further that all retail aviation gasoline
dealers engaged in dispensing aviation gasoline to
aircraft on airports or landing fields licensed by the
State Aviation Commission of Maryland and all aircraft
manufacturing companies situate within the State of
Maryland and dispensing aviation gasoline to aircraft may
present to the Comptroller, a statement setting forth the
date of purchase and the number of gallons of gasoline
purchased for aviation purposes, supported by vouchers
and receipted bills and said Comptroller, upon
presentation of such statement and vouchers, shall cause
to be repaid to such retail aviation gasoline dealers or
aircraft manufacturing companies, from the taxes
collected on motor vehicle fuels, the said taxes so paid
by said retail aviation gasoline used for aviation
purposes. In the event that a purchaser of motor
vehicle fuel on which the Maryland motor vehicle tax has
been paid is required to pay a tax to another state on
the same fuel, the Maryland motor vehicle fuel tax shall
be refunded upon the filing of a claim supported by such
evidence as the Comptroller may require; but such refund
is not to exceed the rate per gallon of the Maryland
motor vehicle fuel tax currently in effect or the rate of
tax paid to the other state or states, whichever is
lower.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 4, 1976.