1772

LAWS OF MARYLAND

Ch. 238

(2)  EXTEND, FOR CAUSE SHOWN, THE TIME OF FILING
ANY REPORT OR PAYMENT OF THE TAX REQUIRED TO BE FILED OR
PAID BY THE PROVISIONS OF THIS SUBTITLE FOR SUCH PERIOD AS
THE COMPTROLLER MAY DEEM REASONABLE;

(3)  COMPROMISE DISPUTED CLAIMS IN CONNECTION
WITH THE TAX IMPOSED BY THIS SUBTITLE, AND FOR CAUSE SHOWN
TO REMIT PENALTIES AND INTEREST;

(4) PRESCRIBE METHODS FOR DETERMINING THE AMOUNT
OF THE WHOLESALE VALUE OF MOTOR VEHICLE FUEL AND THE
ALLOCATION OF MOTOR VEHICLE FUEL PURCHASED OR CONSUMED INTO
TAXABLE AND NONTAXABLE CATEGORIES;

(5) (4) DELEGATE ANY DUTY, POWER, OR FUNCTION
UNDER THIS SUBTITLE TO A DEPUTY COMPTROLLER OR OTHER
EMPLOYEE OR EMPLOYEES OF THE AN ASSISTANT COMPTROLLER;

(6) (5) REQUEST INFORMATION FROM THE TREASURY
DEPARTMENT OF THE UNITED STATES RELATIVE TO ANY PERSON AND
PROVIDE INFORMATION TO THE TREASURY DEPARTMENT OF THE UNITED
STATES RELATIVE TO ANY PERSON; AND

(7) (6) IN ACCORDANCE WITH THE PROVISIONS OF THE
STATE MERIT SYSTEM LAW AND STATE BUDGETARY PROCEDURES,
EMPLOY AND FIX THE COMPENSATION OF SUCH ASSISTANTS,
DEPUTIES, AUDITORS, INVESTIGATORS, CLERKS, STENOGRAPHERS,
AND OTHER EMPLOYEES AS HE DEEMS NECESSARY FOR THE
ADMINISTRATION AND ENFORCEMENT OF THIS SUBTITLE.

(B) FOR FISCAL YEAR 1985 AND EACH FISCAL YEAR
THEREAFTER, THE COMPTROLLER SHALL DETERMINE THE AMOUNT OF
THE AVERAGE WHOLESALE VALUE PER GALLON OF MOTOR VEHICLE FUEL
SEMIANNUALLY BY:

(1) USING GENERALLY RECOGNIZED AND RELIABLE
SOURCES OF INFORMATION;

(2) DETERMINING THE 6 MONTH AVERAGE WHOLESALE
VALUE PER GALLON OF NON-PREMIUM UNLEADED MOTOR VEHICLE FUEL
PURCHASED IN THIS STATE, BASED ON PRICES REPORTED DURING
OCTOBER THROUGH MARCH, AND ANNOUNCING THIS VALUE BY APRIL
15; AND

(3) DETERMINING THE 6 MONTH AVERAGE WHOLESALE
VALUE PER GALLON OF NON-PREMIUM UNLEADED MOTOR VEHICLE FUEL
PURCHASED IN THIS STATE, BASED ON PRICES REPORTED DURING
APRIL THROUGH SEPTEMBER, AND ANNOUNCING THIS VALUE BY
OCTOBER 15.

Article 81 - Revenue and Taxes

413.