70                               LAWS OF MARYLAND                         [CH. 37

groups and after substitutions, if any, such programs shall become
the Commission's official construction program for the period afore-
said and the Commission is directed to adhere to the construction
programs and schedules as set forth therein.

211L. On or before July 1, 1967, there shall be prepared by the
Commission, and approved by Commission resolution and submitted
to the aforementioned members of the Legislature and the govern-
ing bodies of the several counties, programs for the fiscal years
beginning July 1, 1968, and ending June 30, 1970, which programs
shall include all of the information above set forth. The right of sub-
stitution as to construction priorities and projects provided in Section
211J shall be permitted. Such substitutions, however, shall not be
made on a mileage basis but shall be made on a project cost or part
of a project cost basis. When such two year programs have been
approved by the Commission and forwarded to the above designated
persons or groups and after substitutions, if any, such programs
shall become the Commission's official construction program for the
period aforesaid and the Commission is directed to adhere to the
construction programs and schedules as set forth therein.

Sec. 5. And be it further enacted, That Section 326(g) of Article
81 of the Annotated Code of Maryland (1963 Supplement), title
"Revenue and Taxes", sub-title "Retail Sales Tax Act", and Sections
325 and 373 of said Article (1963 Supplement), sub-titles "Retail
Sales Tax Act" and "Maryland Use Tax", be and they are hereby re-
pealed and reenacted with amendments, to read as follows:

326. (g) Sales of new or used motor vehicles upon which the ex-
cise tax levied and imposed by Section 29 of Article 66½ of the An-
notated Code of Maryland, is collected by the Department of Motor
Vehicles or which are to be titled or registered in another State. This
exemption shall not apply to office or house trailers, nor shall it apply
to the lease or rental of new or used motor vehicles.

325. For the privilege of selling certain tangible personal prop-
erty at retail as defined above and for the privilege of dispensing
certain selected services defined as sales at retail by Section 324(f)
of this sub-title a vendor shall collect from the purchaser a tax at
the rate specified in this section on the price of each separate retail
sale made in this section on the price of each separate retail sale
made in this State on or after the date of this section. The tax im-
posed by this section shall be paid by the purchaser and shall be
computed subject to the terms and conditions of Section 334 of this
sub-title, as follows:

(a) On each sale where the price is from twenty-five cents (25¢)
to thirty-three cents (33¢), both inclusive, one cent (1¢)

(b)   On each sale where the price is from thirty-four (34¢) to
sixty-six cents (66¢), both inclusive, two cents (2¢);

(c)   On each sale where the price is from sixty-seven cents
to one dollar ($1), both inclusive, three cents (3d);

(d)   On each sale where the price is in excess of one dollar ($1),
three cents (3¢) on each even dollar plus one cent (1¢) for each
thirty-three cents (33¢) or fraction thereof in excess of the even
dollar(s).