2904

LAWS OF MARYLAND

Ch. 607

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 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) (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 aircraft, who violates the provisions of this section
shall, on conviction, be subject to a fine not exceeding $1,000
or to imprisonment for not more than 6 months or both.

(3)  The Comptroller shall adopt regulations
establishing uniform requirements for invoices used by retail
aviation [gasoline] FUEL dealers in dispensing aviation gasoline
and turbine fuel.