Ch. 61

LAWS OF MARYLAND

(a) Any person, firm or corporation who shall buy or use
any motor vehicle fuel as defined in this subtitle for the
purpose of operating or propelling stationary [gas] engines, farm
equipment not licensed to operate on a public highway used for
agricultural purposes, motorboats, or who shall purchase or use
any of such fuel for cleaning or dyeing or other commercial use
of the same, except in motor vehicles operated or intended to be
operated in whole or in part upon any of the public highways of
the State of Maryland, or who shall suffer the loss of motor.
vehicle fuel through fire, collision or other casualty, but not
to include loss inherent in the ordinary transportation and
storage of motor vehicle fuel, or buy and use any of said fuel in
fire or rescue apparatus or vehicles operated by any volunteer
fire company or nonprofit volunteer rescue squad incorporated in
this State, or in any vehicle owned and used by any Maryland
chapter of the American Red Cross, and by any bona fide unit of a
national veterans' organization on which motor vehicle fuel the
tax imposed by this subtitle shall have been paid, shall be
reimbursed and repaid the amount of such tax paid by him upon
presenting to the Comptroller a statement accompanied by the
original invoices showing such purchase, which statement shall
set forth the total amount of such fuel so purchased and used by
such consumer, other than in motor vehicles operated or intended
to be operated upon any of the public highways of the State of
Maryland, (however the Comptroller may require a sworn statement
and such other evidence as he deems necessary, to support a claim
for refund arising from a casualty loss), and in case of a
volunteer fire company or nonprofit volunteer rescue squad such
statement shall set forth the total amount of such fuel so
purchased and used in the fire or rescue apparatus and/or
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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved April 14, 1987.

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