Ch. 2

LAWS OF MARYLAND

(I)  BILLS OF LADING;

(II)  DELIVERY TICKETS;

(III)  INVOICES; AND

(IV)  ANY OTHER PERTINENT RECORD THAT THE
COMPTROLLER REQUIRES TO ADMINISTER THIS SUBSECTION.

(C)  INSPECTION.

A DEALER, SPECIAL FUEL SELLER, OR SPECIAL FUEL USER SHALL
MAKE THE RECORDS REQUIRED UNDER SUBSECTION (A) OF THIS SECTION
AVAILABLE FOR INSPECTION BY THE COMPTROLLER AT ANY TIME DURING
BUSINESS HOURS.

(D)  CHARGES FOR OUT-OF-STATE INSPECTION.

(1)  THE COMPTROLLER MAY CHARGE A DEALER, SPECIAL FUEL
SELLER, OR SPECIAL FUEL USER DOING BUSINESS IN THE STATE FOR THE
REASONABLE TRAVEL AND OTHER EXPENSES OF INSPECTING RECORDS, IF:

(I)  THE COMPTROLLER DECIDES THAT THE INSPECTION
IS NECESSARY; AND

(II)  THE DEALER, SPECIAL FUEL SELLER, OR
SPECIAL FUEL USER DOES NOT MAKE THE RECORDS. AVAILABLE IN THIS
STATE.

(2)  IF THE COMPTROLLER MAKES A CHARGE UNDER PARAGRAPH
(1) OF THIS SUBSECTION, THE COMPTROLLER MAY NOT CHARGE ANY OTHER
FEE FOR THE EXAMINATION.

(3)  IF A DEALER; SPECIAL FUEL SELLER, OR SPECIAL FUEL
USER DOES NOT PAY CHARGES UNDER THIS SUBSECTION WITHIN 30 DAYS
AFTER RECEIPT OF A BILL FOR THE CHARGES, THE COMPTROLLER MAY:

(I)  SUE TO COLLECT THE CHARGES; OR

(II)  CANCEL THE LICENSE OF THE DEALER, SPECIAL
FUEL SELLER, OR SPECIAL FUEL USER UNDER § 9-326 OF THIS SUBTITLE.

REVISOR'S NOTE: Subsection (a)(l)(i) of this section is new
language added to fill an apparent gap in the
enumeration, in the second sentence of former Art. 56,
§ 144, of the records required to be kept. This
addition is based on the requirement, in the first
sentence of § 144, that records "of all purchases" be
available for inspection.

Subsections (a)(l)(ii) through (d) of this section are
new language derived without substantive change from
former Art. 56, § 145 and the first through fourth
sentences of § 144.

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