WILLIAM DONALD SCHAEFER, Governor Ch. 564

(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, special fuel
seller, [or] special fuel user, OR TURBINE FUEL SELLER does not
sell or deliver motor fuel.

(b)  Each licensed Class B dealer shall file with the
Comptroller a motor fuel tax return:

(1)  for each month in which the dealer receives
[motor fuel] GASOLINE 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] GASOLINE.

(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], DURING THE PERIOD
THAT THE RETURN COVERS, at each place of business in the State.

9-309.

(a) (1) Each PERSON WHO ENGAGES IN THE BUSINESS OF A
dealer, DISTRIBUTOR, special fuel seller, [or] special fuel user,
OR TURBINE FUEL SELLER shall keep for [2] 4 years records of
motor fuel that the [dealer, special fuel seller, or special fuel
user] PERSON:

(i) buys in the State;

(ii) receives in the State;

(iii) sells in the State;

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