2544

LAWS OF MARYLAND

Ch. 734

MOTOR VEHICLE FUEL TAX, ON FUEL USED FOR AVIATION PURPOSES,
IN EXCESS OF THE TAX PAYABLE UNDER § OF THIS SUBTITLE
aircraft may present to the Comptroller, a statement setting
forth the date of purchase and the number of gallons of
[gasoline] FUEL 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]

PERSON, FIRM, OR CORPORATION, from the taxes collected on
motor vehicle fuels, the [said] EXCESS taxes so paid [by

said retail aviation gasoline dealers or aircraft

manufacturing companies], on the purchase by them of

[gasoline] FUEL 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... THE COMPTROLLER, UPON PRESENTATION OF THE
STATEMENT AND VOUCHERS, SHALL REPAY TO THE RETAIL AVIATION
GASOLINE DEALERS OR AIRCRAFT MANUFACTURING COMPANIES, FROM
THE TAXES COLLECTED ON MOTOR VEHICLE FUELS, 6 CENTS FOR EACH
GALLON OF FUEL ON WHICH THE TAX HAS BEEN PAID BY THE DEALER
OR AIRCRAFT MANUFACTURING COMPANY. ANY OTHER PERSON IS
ELIGIBLE FOR A REFUND OF 6 CENTS FOR EACH GALLON OF MOTOR
VEHICLE FUEL ON WHICH HE PAID THE TAX IF THE FUEL IS FOR
USE IN AN AIRCRAFT AND HE CAN DEMONSTRATE THROUGH
PRESENTATION TO THE COMPTROLLER OR APPROPRIATE STATEMENTS
AND VOUCHERS THAT HE, AND NOT THE DEALER OR AIRCRAFT
MANUFACTURING COMPANY, PAID THE TAX.

(b) (2) It shall be illegal for any [retail aviation
gasoline dealer or any aircraft manufacturing company]
PERSON, FIRM, OR CORPORATION to sell, give, dispense or
deliver any [tax-free] motor vehicle fuel TAXES PURSUANT TO
§ 138 OF THIS SUBTITLE to other than aircraft WITHOUT
COLLECTING THE APPROPRIATE TAX. Every [retail aviation
gasoline dealer operating on any airport or landing field
licensed or, registered by the State Aviation Administration
and every aircraft manufacturing company situate within the
State of Maryland and dispensing aviation gasoline to
aircraft] PURCHASER OF AVIATION FUEL who violates the
above provisions in any respect shall, upon conviction, be
subject to a fine not exceeding one hundred dollars
($100.00) $100 or to imprisonment for not more than thirty
(30) 30 days, or both fine and imprisonment in the
discretion of the court.

(C) IN THE EVENT THAT A PURCHASER OF MOTOR VEHICLE
FUEL ON WHICH THE MARYLAND MOTOR VEHICLE FUEL 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