1770

LAWS OF MARYLAND

Ch. 238

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 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 motor vehicles as aforesaid. THE COMPTROLLER SHALL
DETERMINE THE AMOUNT OF THE REFUND ON THE BASIS OF THE RATE
OF TAX PER GALLON, THE RATE OF TAX APPLICABLE TO THE
WHOLESALE VALUE, AND THE AVERAGE WHOLESALE PRICE PER GALLON
OF MOTOR VEHICLE FUEL APPLICABLE DURING THE MONTH WHEN THE
APPLICANT FOR THE REFUND PURCHASED THE MOTOR VEHICLE FUEL
WITH RESPECT TO WHICH A REFUND IS CLAIMED. BEGINNING IN
FISCAL YEAR 1985 AND IN ALL SUBSEQUENT YEARS, THE
COMPTROLLER SHALL DETERMINE THE AMOUNT OF REFUND ON THE
BASIS OF THE RATE OF TAX APPLICABLE DURING THE MONTH WHEN
THE APPLICANT FOR THE REFUND PURCHASED THE MOTOR VEHICLE
FUEL WITH RESPECT TO WHICH A REFUND IS CLAIMED.

(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 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. 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, THE SUM OF 6 cents for each gallon AND 2 2/3
PERCENT OF THE WHOLESALE VALUE THE TAX RATE IN EFFECT WHEN
THE FUEL WAS PURCHASED, LESS 3 CENTS FOR EACH GALLON THE SUM
OF 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 THE SUM OF 6 cents
for each gallon and 2 2/3 PERCENT OF THE WHOLESALE VALUE THE