2898

LAWS OF MARYLAND

Ch. 607

SPECIAL FUEL user, and SPECIAL FUEL seller [of Diesel fuel] shall

at all times during the business hours of the day be subject to

inspection by the Comptroller, or by any agent or employee
thereof duly authorized by said Comptroller.

Every dealer, SPECIAL FUEL user, and SPECIAL FUEL seller [of
Diesel fuel] shall maintain and keep, for a period of two (2)
years, such record or records of motor VEHICLE fuel AND AVIATION
FUEL received, used, sold or delivered within this State by such
dealer, SPECIAL FUEL user, and SPECIAL FUEL seller [of Diesel
fuel] together with invoices, bills of lading, and other
pertinent records and papers as may be required by the
Comptroller for the reasonable administration of this subtitle.
Whenever the Comptroller shall determine that it is necessary to
examine the books and records of any dealer, SPECIAL FUEL user,
and SPECIAL FUEL seller [of Diesel fuel] doing business in this
State, and the books and records of any such dealer, SPECIAL FUEL
user, and SPECIAL FUEL seller [of Diesel fuel] are not made
available for examination in this State, the Comptroller is
authorized to charge the reasonable traveling and other expenses
of making such examination against such dealer, SPECIAL FUEL
user, and SPECIAL FUEL seller [of Diesel fuel], provided,
however, that no other fee or compensation shall be paid for any
such examination. In the event any such dealer, SPECIAL FUEL
user, [and] OR SPECIAL FUEL seller [of Diesel fuel] shall fail to
pay such expenses within thirty (30) days from the receipt of a
bill for the same, the Comptroller may proceed to forthwith
collect said bill by suit or to cancel the license of such
dealer, SPECIAL FUEL user, [and] OR SPECIAL FUEL seller [of
Diesel fuel] under the provisions of § 142 of this article.

In the event that the records required by this section are
not maintained, the Comptroller shall have the right to make a
determination of the amount of tax due based upon information
available from other sources. An assessment made by the
Comptroller pursuant to this paragraph shall be presumed to be
correct, and in any case where the validity of the assessment is
questioned, the burden shall be on the person who challenges the
assessment to establish by a fair preponderance of the evidence
that it is erroneous or excessive as the case may be.

144A.

Any dealer [or], SPECIAL FUEL seller, OR RETAIL SERVICE
STATION DEALER who dispenses and/or sells motor vehicle fuel in
this State shall not engage in, promote, or in any way operate or
perform any contest or game, by or through the use of any scheme
or device which for the purpose of promoting, furthering or
advertising any business or product, whereby a person or persons
may receive gifts, prizes or gratuities as determined by chance
and the fact that no purchase is required in order to participate
in the contest or game does not exclude such contest or game from
the provision of this section.

145.