WILLIAM DONALD SCHAEFER, Governor Ch. 285

(b)  Each licensed Class B dealer shall COMPLETE, UNDER
OATH, AND file with the Comptroller a motor fuel tax return:

(1)  for each month in which the dealer receives motor
fuel in the State:

(i) by delivery, on or before the last day of
the next month;

(ii) by mail postmarked at least 2 days before
the last day of the next month; or

(iii) if, for cause, the Comptroller grants an
extension, by delivery on or before the date that the Comptroller
specifies; and

(2)  if the Comptroller so requires, by regulation, on
other dates for each month in which the dealer does not receive
motor fuel.

(c)  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) 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. ]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1989.

Approved May 17, 1988.

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