HARRY HUGHES, Governor                                         3187

Vehicle Revenue Account established by Title 8, Subtitle 4 of the
Transportation Article and maintained in the Transportation Trust
Fund established by Title 3, Subtitle 2 of the Transportation
Article; (9) credit the remainder of the net proceeds collected
under Section 136(k) of this subtitle to the Transportation
Revenue Stabilization Account established and maintained in the
Transportation Trust Fund established by Title 3, Subtitle 2 of
the Transportation Article; and (10) forthwith credit the balance
to the Gasoline and Motor Vehicle Revenue Account of the
Transportation Trust Fund established under Title 3 of the
Transportation Article.

143.

(a) From and after July 1, 1973, every dealer in motor
vehicle fuel shall render OR HAVE POSTMARKED to the Comptroller,
on or before the last day of each month, OR SHALL SEND TO THE
COMPTROLLER AND HAVE POSTMARKED NOT LATER THAN 2 DAYS BEFORE THE
LAST DAY OF EACH MONTH, on forms prescribed, prepared and
furnished by the said Comptroller, a certified statement, made
under the penalty of perjury, of the number of gallons of motor
vehicle fuel sold or used by him or them during the preceding
calendar month. This statement shall be certified by one of the
principal officers, in case of a domestic corporation, or by the
resident general agent or attorney-in-fact, or by a chief
accountant or officer, in case of a foreign corporation, or by
the managing agent or owner in case of a firm or association.
This report shall contain a statement of the quantities of motor
vehicle fuel sold or used within the State of Maryland from his
or their respective places of business.

(b)  Sales documents shall be rendered to all purchasers of
motor vehicle fuel by dealers in motor vehicle fuel as herein
defined except in cases of retail sales where exemption is not
claimed by the purchaser under the terms of this subtitle. Said
sales documents shall contain a statement printed thereon in a
conspicuous place that the liability to the State for the license
tax herein imposed has been assumed and that he or they will pay
OR HAVE POSTMARKED said license tax on or before the last day of
the following month, OR WILL SEND THE LICENSE TAX WITH A POSTMARK
NOT LATER THAN 2 DAYS BEFORE THE LAST DAY OF THE FOLLOWING MONTH.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.