WILLIAM DONALD SCHAEFER, Governor                    Ch. 192

of such records, at an earlier time, provided an audit of the
motor [carriers] CARRIER'S records have been made.

(b) The Comptroller and his authorized agents and
representatives shall have the right during regular business
hours to inspect the books and records of any motor carrier
subject to the tax imposed by this subtitle.

420.

(a)  Two or more motor carriers regularly engaged in the
transportation of passengers on through buses, on through tickets
in pool service, may, at their option, make joint reports of
their entire operations in this State. The taxes imposed by this
subtitle shall be calculated on the basis of [such] THE joint
reports as though [such] THE motor carriers were a single motor
carrier[; and the motor]. MOTOR carriers making such reports
shall be jointly and severally liable for the taxes.

(b)  Such joint reports shall show the total number of miles
traveled in this State and the total number of gallons of motor
fuel purchased in this State by the reporting motor carriers.
Credits or refunds, to which the motor carriers are entitled,
shall not be allowed as credits or refunds to any other motor
carrier; but motor carriers filing joint reports, shall permit
all motor carriers engaged in this State, in pool operations with
them to join in filing joint reports.

(c)  The vehicles of motor carriers filing joint reports
shall be deemed to have consumed on the average, one gallon of
motor fuel for each six miles traveled unless persuasive evidence
discloses that a different amount was consumed.

422.

(a) A motor carrier may obtain a trip permit which shall be
good for one commercial motor vehicle for a period of 25
consecutive days beginning and ending on the dates specified on
the face of the permit. The fee for such a permit shall be equal
to the current motor fuel tax payable on 250 gallons of motor
fuel for a commercial motor vehicle, except for a motor bus, and
on 150 gallons of motor fuel for a motor bus. Fees for trip
permits shall be in lieu of the road tax otherwise assessable
against a motor carrier on account of vehicles operating
therewith, and no reports of mileage shall be required with
respect to such vehicles.

The [above] TRIP permit shall be issued in lieu of annual
registration under this subtitle if a motor carrier is engaged in
the operation of commercial motor vehicles on Maryland highways
no more than three times in any one registration year.

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