Ch. 564                                          LAWS OF MARYLAND

(iv) delivers in the State; or

(v) uses in the State.

(2) The records kept under this subsection shall
include:

(i) bills of lading;

(ii) invoices; and

(iii) any other pertinent record that the
Comptroller requires to administer the laws that relate to the
motor fuel tax.

(b) '[(1) A person who buys for resale motor fuel that is
subject to the motor fuel tax shall keep for 2 years records of:

(i) the motor fuel received from a dealer or
special fuel seller; and

(ii) the amount of motor fuel tax paid as part
of the purchase price.

(2) The records kept under this subsection shall
include:

(i) bills of lading;

(ii) delivery tickets;

(iii) invoices; and

(iv) any other pertinent record that the
Comptroller requires to administer this subsection.

(c)] A [dealer, special fuel seller, or special fuel user
shall make the] PERSON REQUIRED TO KEEP records [required] under
subsection (a) of this section SHALL MAKE THE RECORDS available
for inspection by the Comptroller at any time during business
hours.

[(d)] (C) (1) The Comptroller may charge a [dealer,
special fuel seller, or special fuel user doing business in the
State] PERSON for the reasonable travel and other expenses of
inspecting records REQUIRED TO BE KEPT UNDER SUBSECTION (A) OF
THIS SECTION, if:

(i) the Comptroller decides that the inspection
is necessary; and

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