Ch. 2

LAWS OF MARYLAND

predicated on the date on which motor fuel is sold or
delivered by a dealer. Under present Art. 56, §
137(a), however, the tax liability of a licensed Class
B dealer dates from the date of receipt by the dealer
and, therefore, the return date should conform.

In subsections (a), (c), and (d) of this section, the
word "return" is substituted for the former references
to a "statement" and "report", to conform to the
terminology used throughout this article.

In subsection (a) of this section, the former clause
"who is now ... or ... may hereafter engage in his own
name ... or in the name of his representatives or
agents ... in the sale or use of motor vehicle fuel"
is deleted as surplusage.

Also in subsection (a) of this section, the former
phrase "on forms prescribed ... and furnished by the
said Comptroller" is deleted as unnecessary in light
of § 2-104 of this article. However, in the
introductory language of subsection (d) of this
section, the word "completed" is added to state
expressly that the return must provide the information
that the Comptroller requires.

In subsection (c)(1) of this section, the word
"received" is added to reflect the addition of
subsection (b) of this section.

In the introductory language of subsection (d) of this
section, the words "signed under oath" are substituted
for the former requirement to file a "certified
statement, made under the penalty of perjury" and the
word "certified", to conform to the terminology used
throughout this article and in. the Maryland Rules.
See § 1-203 of this article.

In subsection (d)(1) of this section, the reference to
a corporation "organized under the laws of the State"
is substituted for the former reference to a
"domestic" corporation, for clarity. Similarly, in
subsection (d)(2) of this section, the reference to a
corporation "organized under other laws" is
substituted for the former reference to "foreign"
corporation.

In subsection (d)(3) of this section, the term "sole
proprietorship" is substituted for the former
ambiguous word "firm", for clarity.

Similarly, in subsection (d)(4) of this section,   the

words "partnership" and "partner authorized to do     so"

are substituted for the former words "association"   and
"managing agent".

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