HARRY HUGHES, Governor                                     2897

PRIOR. TO THE EFFECTIVE DATE OF THE CANCELLATION OF THE LICENSE.
ALL DUTIES, RESPONSIBILITIES, AND TAX LIABILITIES SHALL EXPRESSLY
SURVIVE THE CANCELLATION OF THE LICENSE.

[(c)] (F) In the event that the license of any dealer,
SPECIAL FUEL USER, OR SPECIAL FUEL SELLER shall be cancelled by
the Comptroller as hereinbefore in this section provided, and in
the further event that said dealer, SPECIAL FUEL USER, OR SPECIAL
FUEL SELLER shall have paid to the State of Maryland all motor
VEHICLE fuel taxes OR AVIATION FUEL TAXES due and payable by it
under the laws of the State of Maryland upon the receipt, sale or
use of motor VEHICLE fuel AND AVIATION FUEL, together with any
and all penalties AND INTEREST accruing by reason of any failure
on the part of said dealer, SPECIAL FUEL USER, OR SPECIAL FUEL
SELLER to make reports or to pay said tax [or], penalties, AND
INTEREST, then the Comptroller shall cancel and surrender the
bond theretofore filed by said [dealer] LICENSEE.

143.

(a)   [From and after July 1, 1973, every] EVERY dealer [in
motor vehicle fuel], SPECIAL FUEL USER, AND SPECIAL FUEL SELLER
shall render 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 AND AVIATION 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 AND AVIATION FUEL by dealers [in] AND SPECIAL
FUEL SELLERS AND RETAIL SERVICE STATION DEALERS MAKING SALES OF
motor vehicle fuel OR AVIATION 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 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.

144.

The records of all purchases, receipts, sales, distribution
and use of motor vehicle fuel AND AVIATION FUEL of every dealer,