HARRY HUGHES, Governor

2905

(c)  In the event that a purchaser of motor vehicle fuel on
which the Maryland motor vehicle fuel tax has been paid is
required to pay a tax to another state on the same fuel, the
Maryland motor vehicle fuel tax shall be refunded upon the filing
of a claim supported by such evidence as the Comptroller may
require. The refund is not to exceed the rate per gallon of the
Maryland motor vehicle fuel tax [currently] in effect [or the
rate of tax paid to the other state or states, whichever is
lower.] AT TIME OF PURCHASE.

(d)  Applications for refunds as provided herein may be
filed with the Comptroller for any period not to exceed one year.
Any person electing to make application for refund on a yearly
basis shall do so by submitting claims to cover all [gasoline]
MOTOR VEHICLE FUEL OR AVIATION FUEL purchased and used during the
twelve-month period immediately preceding July 1st of each year.
Such claim shall be submitted between July 1st and October 1st of
each year. Any claim filed under this provision after October
1st shall be automatically disallowed. Any claim made for a
period of less than one year shall be made within three months of
the close of the particular period or said claim will be
disallowed.

(e)  From and after July 1, 1968, no further refund of taxes
on motor vehicle fuel, as defined in this subtitle, shall be
allowed for watercraft usage, except in the case of watercraft
used and devoted to commercial purposes, the refunds of which
shall continue to be paid from the gross revenues of the
[gasoline] MOTOR VEHICLE FUEL tax.

152.

Upon compliance with the provisions of § 151 of this
article, the Comptroller shall refund to the United States of
America and any of its agencies the tax upon all motor vehicle
fuel AND AVIATION FUEL purchased by it or them. Furthermore, the
Comptroller is hereby authorized to approve, in his discretion
and subject to such regulations as he may promulgate from time to
time, in the cases of sales of motor vehicle fuel OR AVIATION
FUEL to the United States of America or to any of its agencies by
dealers AND SPECIAL FUEL SELLERS licensed under the provisions of
this subtitle, the noninclusion of the tax in the price charged
for such fuel.

153.

Any dealer, SPECIAL FUEL USER, SPECIAL FUEL SELLER, OR OTHER
person, association of persons, firm or corporation violating any
of the provisions of this subtitle, or any person, firm or agent
of any corporation who shall make any false statement in
connection with an application for the refund of any money or tax
as provided in this subtitle, or who shall collect or cause to be
repaid to him or to any person any tax without being entitled to
the same under the provisions of this subtitle, [shall be deemed