HARRY HUGHES, Governor                             2543

certificates and reports as he deems necessary or advisable
to sustain such right of exemption from the tax.

151.

(a) Any person, firm or corporation who shall buy or
use any motor vehicle fuel as defined in this subtitle for
the purpose of operating or propelling stationary gas
engines, farm equipment not licensed to operate on a public
highway used for agricultural purposes, motorboats,
[airplanes or aircraft,] or who shall purchase or use any of
such fuel for cleaning or dyeing or other commercial use of
the same, except in AIRCRAFT OR motor vehicles operated or
intended to be operated in whole or in part upon any of the
public highways of the State of Maryland, or who shall
suffer the loss of motor vehicle fuel through fire,
collision or other casualty, but not to include loss
inherent in the ordinary transportation and storage of motor
vehicle fuel, or buy and use any of said fuel in fire or
rescue apparatus or vehicles operated by any volunteer fire
company or nonprofit volunteer rescue squad incorporated in
this State, or in any vehicle owned and used by any Maryland
chapter of the American Red Cross, and by any bona fide unit
of a national veterans' organization on which motor fuel the
tax imposed by this subtitle shall have been paid, shall be
reimbursed and repaid the amount of such tax paid by him
upon presenting 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 AIRCRAFT
OR 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 nonprofit 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 any volunteer fire company or nonprofit
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 AIRCRAFT OR motor vehicles as aforesaid; and
provided further that [all aforesaid.

(B) (1) ALL retail aviation gasoline dealers engaged
in dispensing aviation gasoline to aircraft on airports or
landing fields licensed by the State Aviation Administration
and all aircraft manufacturing companies situate within the
State of Maryland and dispensing aviation gasoline to
aircraft] ANY PERSON, FIRM, OR CORPORATION THAT HAS PAID