(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 gasoline.

(c) (1) A special fuel user engaged in the business of agriculture shall
complete, under oath, and file with the Comptroller a motor fuel tax return for
periods and on dates as the Comptroller may specify by regulation.

(2) The Comptroller may not require filings more frequently than

monthly.

(d) A return shall state the total gallons of motor fuel received, sold, or used,
during the period that the return covers, at each place of business in the State.

(E) (1) THE COMPTROLLER BY REGULATION MAY REQUIRE EACH PERSON
THAT IS REQUIRED TO FILE A RETURN UNDER THIS SECTION TO FILE THE RETURN
THROUGH ELECTRONIC MEANS.

(2) A REGULATION ADOPTED UNDER THIS SUBSECTION:

(I) MAY SHALL INCLUDE AN EXEMPTION FROM ELECTRONIC
FILING FOR PERSONS THAT DO NOT HAVE ACCESS TO MEANS OF TRANSMITTING
DATA ELECTRONICALLY; AND

(II) SHALL INCLUDE PROVISIONS FOR THE PERIODIC AFFIRMATION
AND VERIFICATION OF THE INFORMATION THAT IS SUBMITTED ELECTRONICALLY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1999.

Approved May 13, 1999.

CHAPTER 486
(House Bill 1059)

AN ACT concerning

Welfare and Child Support Innovation Act of 1999
Department of Human Resources - Welfare and Child Support Enforcement

Innovation Act of 1999

FOR the purpose of authorizing directors of local departments of social services to
request the Secretary of the Department of Human Resources to establish job
skills enhancement pilot programs; requiring the Executive Director of the