WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(C)  INFORMATION ON SALES.

A RETURN SHALL STATE, FOR THE PERIOD THAT THE RETURN COVERS:

(1)  THE TOTAL GALLONS OF MOTOR FUEL RECEIVED, SOLD,
OR USED; AND

(2)  THE GALLONS OF GASOLINE, OTHER THAN AVIATION
GASOLINE, AND OF SPECIAL FUEL SOLD OR USED AT EACH PLACE OF
BUSINESS IN THE STATE.

(D)  OATH.

THE COMPLETED RETURN SHALL BE SIGNED, UNDER OATH:

(1)  FOR A CORPORATION ORGANIZED UNDER THE LAWS OF THE
STATE, BY A PRINCIPAL OFFICER OF THE CORPORATION;

(2)  FOR A CORPORATION ORGANIZED UNDER OTHER LAWS, BY
THE RESIDENT AGENT, THE ATTORNEY IN FACT, THE CHIEF ACCOUNTANT,
OR AN OFFICER OF THE CORPORATION;

(3)  FOR A SOLE PROPRIETORSHIP, BY ITS OWNER; OR

(4)  FOR A PARTNERSHIP, BY A PARTNER AUTHORIZED TO DO

SO.

REVISOR'S NOTE: Subsections (a)(1), (c), and (d) of this
section are new language derived without substantive
change from former Art. 56, § 143(a) and, as they
related to a statement of fuel sold or used, §§
136(a)(1) and 156(a)(2).

Subsection (a)(2) of this section is new language
added to reflect that the Comptroller has construed
the former references to "each calendar month" and
"each month" to mandate that a person who files
monthly returns continue to do so even in months in
which the person has no tax liability. Under this
revision, the construction would continue only if the
Comptroller adopts appropriate regulations. In light
of these additions, in subsection (a)(1) of this
section, the references to "the next month" after the
month in which motor fuel is sold or used are
substituted for the former references to "each
calendar month" and "each month".

Subsection (b) of this section is new language added
to state the dates on which the licensed Class B
dealer must file a return. Although former Art. 56,
§§ 136(a) and 143(a) applied to every "dealer" and,
thus, seemingly applied to a licensed Class B dealer,
the return date under those former subsections -- and
the revision in subsection (a) of this section -- is

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