WILLIAM DONALD- SCHAEFER, Governor Ch. 192

amount of the tax for which [such] THE motor carrier is liable,
for the same period [such] THE excess shall, under regulations
[promulgated] ADOPTED by the Comptroller be allowed as a credit
on the tax for which [such] THE motor carrier would be otherwise
liable for a period of eighteen 24 months.

(b)   [Upon] ON application to the Comptroller duly verified
and presented in accordance with regulations [promulgated]
ADOPTED by the Comptroller [such] THE excess may be refunded, but
in no case at a rate that exceeds the rate per gallon of the
Maryland motor fuel tax, when [said] THE credit was developed.
Any such application for refund shall be filed within 18 24
months from the last day of the reporting period in which the
excess was developed [or before January 1, 1985, whichever is
later]. Any refund claim not filed within the time prescribed in
this subsection shall be barred and in no event shall the
Comptroller honor or pay such refund claimed, anything in § 215
of this article to the contrary notwithstanding.

(c)  Unless the motor carrier has furnished a bond [pursuant
to] UNDER § 419 of this article, the Comptroller may not make any
refund except after an audit of the applicant's records; provided
[herewith] that if a motor carrier has complied with the
provisions of this subtitle and the regulations [promulgated
hereunder] ADOPTED UNDER THIS SUBTITLE for a period of one full
registration year, the Comptroller may in his discretion make
refunds without requiring a bond or prior audit. Whenever any
refund is ordered, it shall be paid out of the Gasoline and Motor
Vehicle Revenue Account of the Transportation Trust Fund.

(d)  Any motor carrier properly registered under the
provisions of this subtitle and also properly registered as a
[diesel fuel] SPECIAL FUEL SELLER OR user as provided for in
Article 56 of the [Annotated] Code [of Maryland] may request
permission to deduct the amount of accrued credit as set forth in
this section from the tax due with the monthly fuel tax report.

416.

(a) Every motor carrier shall make a report of its
operations from time to time as the Comptroller may deem
necessary, and the Comptroller may require [such] other reports
[as he may deem] THAT THE COMPTROLLER DEEMS necessary to properly
enforce the provisions of this subtitle. The Comptroller by
regulations, may exempt from the reporting requirements of this
section those motor carriers all or substantially all of whose
mileage is within this State, and require in such instances an
annual affidavit attesting to the intrastate or substantially
intrastate character of their operations; provided that the
enforcement of this subtitle is not adversely affected thereby,
and that the Comptroller is satisfied that an equitable amount of
motor fuel is purchased within this State by such motor carriers.

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