Ch. 192                                    LAWS OF MARYLAND

(b) Any motor carrier licensed as a [diesel fuel] SPECIAL
FUEL SELLER OR user may request permission from the Comptroller
to file a combined report of its operation.

(c)  Any person with respect to whom a return, statement, or
other document is required under this subtitle shall furnish a
federal internal revenue identifying number or social security
number for securing his proper identification, and in such case
as the Comptroller may direct, [such] THE person shall also
furnish [his] THE PERSON'S federal Interstate Commerce Commission
identifying number.

(d)   Any person required under this subtitle to make a
return, statement or other document with respect to another
person, shall furnish the Comptroller on behalf of [such] THE
other person the identification number required by subsection (c)
[above] OF THIS SECTION.

(e)  A motor carrier which operates commercial motor
vehicles solely for the purpose of transporting migrant workers,
as defined in 7 U.S.C.A. § 2042, is exempt from the reporting
requirements of this section if the registration application
filed [pursuant to] UNDER § 423 OF THIS SUBTITLE includes a
certification from the Secretary of Labor that the carrier has
complied with the federal requirements concerning the
transporting of migrant workers.

417.

(A)  If any motor carrier [shall fail] FAILS to keep
adequate records showing the number of miles actually operated
per gallon of motor fuel, the Comptroller may establish a miles
per gallon factor or factors for such motor carrier [based on
available information].

(B)  IF NO RECORDS ARE AVAILABLE OR IF THE MOTOR CARRIER
FAILS TO FILE A REPORT AS REQUIRED BY § 416 OF THIS SUBTITLE, IT
SHALL BE DEEMED THAT 40 GALLONS OF FUEL WERE CONSUMED IN THE
STATE BY EACH VEHICLE IN THE MOTOR CARRIER'S FLEET FOR EACH DAY.
DURING THE QUARTER FOR WHICH NO REPORT WAS FILED.

418.

(a) Every motor carrier shall keep such records as may be
necessary for the effective administration of this subtitle and
for the reporting and justification of the amount of tax
liability [pursuant hereto]. Such records shall be kept in
[such] THE form, [as] THAT the Comptroller [may deem] DEEMS
necessary. All such records shall be safely preserved for a
period of [three] 4 years in [such] A manner [as] to insure their
security and availability for inspection by the authorized agent
of the Comptroller. Upon application in writing stating the
reasons therefore, the Comptroller may consent to the destruction

- 966 -