HARRY HUGHES, Governor                                     3217

of 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.]

(B) (1) (I) AN AIRCRAFT MANUFACTURING COMPANY THAT IS
LOCATED IN THE STATE OF MARYLAND AND THAT DISPENSES AVIATION
GASOLINE OR TURBINE FUEL TO AIRCRAFT MAY PRESENT TO THE
COMPTROLLER, A STATEMENT THAT INCLUDES THE DATE OF PURCHASE AND
THE NUMBER OF GALLONS OF AVIATION GASOLINE OR TURBINE FUEL
PURCHASED FOR AVIATION PURPOSES, SUPPORTED BY VOUCHERS.

(II)  THE COMPTROLLER ON PRESENTATION OF A
STATEMENT AND VOUCHERS PRESCRIBED UNDER SUBPARAGRAPH (I) OF THIS
PARAGRAPH, SHALL REPAY TO THE AIRCRAFT MANUFACTURING COMPANY,
FROM THE TAXES COLLECTED ON AVIATION GASOLINE OR TURBINE FUEL THE
SUM OF 4 CENTS FOR EACH GALLON OF FUEL ON WHICH THE TAX WAS PAID
BY THE AIRCRAFT MANUFACTURING COMPANY.

(III)  A PERSON THAT ENGAGES IN AGRICULTURAL
ACTIVITIES, AND USES AN AIRCRAFT FOR AGRICULTURAL PURPOSES AT
LEAST 70 PERCENT OF THE TIME THE AIRCRAFT IS USED, IS ELIGIBLE
FOR A REFUND UNDER THIS SECTION IF THE PERSON DEMONSTRATES
THROUGH PRESENTATION TO THE COMPTROLLER OF A STATEMENT AND
VOUCHERS PRESCRIBED IN SUBPARAGRAPH (I) OF THIS PARAGRAPH THE
PERSON PAID THE 4 CENT TAX AND THAT THE PERSON USED AVIATION
GASOLINE OR TURBINE FUEL IN AN AIRCRAFT.

(2) (I) EXCEPT AS PROVIDED IN § 136A OF THIS ARTICLE,
IT IS ILLEGAL FOR A RETAIL AVIATION GASOLINE OR TURBINE FUEL
DEALER OR AN AIRCRAFT MANUFACTURING COMPANY TO SELL, GIVE,
DISPENSE, OR DELIVER AVIATION GASOLINE OR TURBINE FUEL TO ANY
PERSON FOR USE IN AIRCRAFT WITHOUT COLLECTING THE LICENSE TAX.

(II) A RETAIL AVIATION GASOLINE OR TURBINE FUEL
DEALER, OR AN AIRCRAFT MANUFACTURING COMPANY LOCATED IN THE STATE
OF MARYLAND THAT DISPENSES AVIATION GASOLINE OR TURBINE FUEL TO