Paul E. MacMillan, 68, a retired comptroller and assistant secretary of the American Trucking Association, died Aug. 12 at Montgomery General Hospital in Olney following a heart attack.

Mr. MacMillan, who lived in Silver Spring, was born in Springfield, Mass. He grew up there and in Washington, where he attended McKinley Technical High School. He also attended George Washington University and took a degree in accounting at Benjamin Franklin University.

In 1937, he went to work for the Interstate Commerce Commission as a clerk in the bureau of motor carriers. During World War II, he served in the Army Air Forces in the Pacific. He then returned to the ICC, where he became a field auditor in the bureau of accounts.

In 1956, he joined the ATA as assistant to the comptroller. He was named comptroller in 1963 and held that post until 1976, when he retired.

Mr. MacMillan was a member of the American Society of Association Executives, the National Defense Transportation Association and the Metropolitan Washington Board of Trade.

He was a golfer who had three holes-in-one and was a member of the Montgomery and Greencastle country clubs. He also was a member of the parish of the St. Camillus Catholic Church.

Survivors include his wife, Beulah G., of Silver Spring; two sons, Bruce M., of Northampton, Mass., and James A., of Burke, Va.; three daughters, Paulette A., of Silver Spring, Susan A., of Washington, and Janet M. Deyhle of Laurel, and three grandchildren.