HARRY HUGHES, Governor                                           841

this State, or in any vehicle owned and used by any Maryland
chapter of the American Red Cross, and by any bona fide unit of a
national veterans' organization on which motor fuel the tax
imposed by this subtitle shall have 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]
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. 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 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 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.

(e) From and after July 1, 1968, no further refund of taxes
on motor vehicle fuel, as defined in this [subtitle] SUBTITLE,
shall be allowed for watercraft usage, except in the case of