HARRY HUGHES, Governor                                  1771

TAX RATE IN EFFECT WHEN THE FUEL WAS PURCHASED, LESS 3 CENTS
FOR EACH GALLON THE SUM 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 of appropriate statements and vouchers
that he, and not the dealer or aircraft manufacturing
company, paid the tax.

(2)   It shall be illegal for any retail aviation
gasoline dealer or any aircraft manufacturing company to
sell, give, dispense or deliver any motor vehicle fuel 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 who violates the above
provisions in any respect shall, upon conviction, be subject
to a fine not exceeding $100 or to imprisonment for not more
than 30 days, or both fine and imprisonment in the
discretion of the court.

(3)  The Comptroller shall adopt regulations
establishing uniform requirements for invoices used by
retail aviation gasoline dealers in dispensing aviation
gasoline.

(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
Comptroller may require. The refund is not to exceed--THE
AMOUNT OF TAX PAID TO THIS STATE BASED On the rate per
gallon OR RATE APPLIED TO THE WHOLESALE VALUE THE RATE PER
GALLON of the Maryland motor vehicle fuel tax currently in
effect or the [ rate ] AMOUNT of tax paid to the other
state or states, whichever is lower.

[156.

The Comptroller shall have the power and authority to
prescribe such reasonable rules and regulations as may in
his discretion be necessary to properly enforce this
subtitle.]

156.

(A) IN ADDITION TO THE POWERS GRANTED TO THE
COMPTROLLER IN THIS SUBTITLE, THE COMPTROLLER MAY:

(1) MAKE, ADOPT AND AMEND SUCH REASONABLE RULES
AND REGULATIONS AS HE DEEMS NECESSARY TO CARRY OUT THE
PROVISIONS OF THIS SUBTITLE, INCLUDING RULES AND REGULATIONS
WHICH DEFINE TERMS USED IN THIS SUBTITLE;