HARRY HUGHES, Governor

2899

Every person purchasing motor vehicle fuel OR AVIATION FUEL
taxable under this subtitle from a dealer OR SPECIAL FUEL SELLER
for the purpose of resale, shall maintain and keep for a period
of [one year] 2 YEARS a record of motor VEHICLE fuel AND AVIATION
FUEL received, the amount of tax paid to the dealer OR SPECIAL
FUEL SELLER as part of the purchase price, together with the
delivery tickets, invoices, bills of lading and such other
pertinent records and papers as may be required by the
Comptroller for the reasonable administration of this section.

146.

[(a)] The Motor Vehicle Administration shall promptly
notify the Comptroller in writing of the name and address of each
licensee who has been issued a license to operate a motor vehicle
propelled by [diesel oil or fuel oil] SPECIAL FUEL on the public
highways of the State.

[(b) Any dealer, as defined in § 15-101 of the
Transportation Article, or other person selling motor vehicles
propelled by diesel fuel, liquid propane gas, natural gas or any
substance or energy other than gasoline must file a statement
with the Comptroller of the Treasury on each sale that the
purchaser has signed a declaration of intent as to how fuel will
be purchased.]

147.

If the license OR EXEMPTION CERTIFICATE provided for in §
140 shall for any reason be cancelled by the Comptroller for
failure to comply with the provisions of this subtitle, OR THE
COMPTROLLER HAS KNOWLEDGE OF ANY PERSON WHO HAS FAILED TO COMPLY
WITH THIS SUBTITLE, the Comptroller shall immediately notify the
Motor Vehicle Administration of such cancellation OR VIOLATION
and it shall be the duty of the Administration to immediately
revoke the registration plate of such vehicle and cause same to
be surrendered. The Comptroller for reasons satisfactory to him
upon satisfaction by the licensee [of the delinquency] for which
said license OR EXEMPTION CERTIFICATE was cancelled by the
Comptroller shall have the right to reinstate such license OR
EXEMPTION CERTIFICATE and upon such reinstatement the Comptroller
shall advise the Motor Vehicle Administration of his action and
the Administration shall thereupon restore the revoked
registration plates to the licensee.

148.

(a) As used in this section, the following words have the
meanings indicated:

(1) (i) "Conveyance" means any carrying or
transporting device which has a capacity exceeding 50 gallons,
exclusive of the fuel supply tank, if any, for its own
propulsion. The term includes a vehicle, vessel, pipeline, or
tank car.