792                                     LAWS OF MARYLAND                                 Ch. 209

The tax hereby levied does not apply to the following
sales:

[(b) Sales where the purchase price is less than
twenty-five cents.]

(g-1) Sales of new or used vessels upon which the
excise tax levied and imposed by § 8-716 of the Natural
Resources Article of the Code, is collected by the
Department of [Chesapeake Bay Affairs] NATURAL RESOURCES.
The exemption shall not be applicable to the leasing or
rental of new or used vessels.

334.

[In order] THE COMPTROLLER MAY ADOPT ANY APPROPRIATE
RULE OR REGULATION to permit the tax imposed by this
subtitle to be paid and collected on the basis of the total
sales price on all sales made on the same occasion by the
same vendor to the same purchaser, without regard to the
value of the sales price of the separate items aggregating
the total amount of the sale[, any group or association of
vendors are hereby authorized to establish appropriate rules
and regulations to provide uniform methods of adding the
average equivalent of the tax to the selling price in each
sale or transaction subject to the tax. Such rules and
regulations shall be valid and effective only if written
approval of the Comptroller is given thereto. Such rules
and regulations, if they do not involve price fixing, shall
not be deemed illegal as in restraint of trade or commerce.
In the event appropriate rules and regulations are not
submitted to the Comptroller within 60 days after this
subtitle takes effect, or within a reasonable period
thereafter, fixed by the Comptroller, he shall formulate and
promulgate appropriate rules and regulations to effectuate
the purposes of this section. Any rules and regulations
adopted by any group or association of such vendors, with
the approval of the Comptroller, and any rules and
regulations promulgated by him on his own initiative, may be
repealed, modified or amended by the Comptroller, in whole
or in part, from time to time, after reasonable notice of
such action has been given those affected].

335.

Before the twenty-first day of each calendar month
every vendor who has made any sale at retail taxable under
the provisions of this subtitle during the preceding
calendar [months] MONTH shall make a return to the
Comptroller. The Comptroller may permit or require such
returns to be made for other periods and upon such other
dates as he may by regulations specify.

351.

(a) (1) Any taxpayer may apply to the Comptroller
for revision of the tax assessed against him by the