WILLIAM DONALD SCHAEFER, Governor

system of any political subdivision to transport the public on regular schedules between
fixed termini; and

WHEREAS, The State provides a refund of the motor fuel tax paid on motor
fuel used in a system of transportation based only in Howard County for certain
nonprofit organizations that provide transportation to elderly, handicapped, or low
income individuals; and

WHEREAS, There may be other qualifying nonprofit organizations based
elsewhere in the State that provide transportation to individuals whose special
transportation needs and destinations may not be provided for by public transportation;
and

WHEREAS, Blind, elderly, handicapped, or low income individuals require
special transportation needs and destinations that in many instances are not provided
for by public transportation; and

WHEREAS, Nonprofit organizations, that provide any transportation for the
blind, elderly, handicapped, or low income individuals meet the special transportation
needs not otherwise provided for these citizens of the State and should receive a
comparable refund to that provided for public transportation; now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

13-901.

(f) (1) A claim for refund of motor fuel tax may be filed by a claimant who
pays the tax on:

(ii) motor fuel, as defined in § 9-101 of this article, that:

1. is used to operate:

A. a bus that is used only in the operation of a transportation

system of a political subdivision of the State to transport the public on regular schedules
between fixed termini, as defined in Title 11 of the Transportation Article;

B. farm equipment that is used for an agricultural purpose and
is not registered to operate on a public highway;

C. fire or rescue apparatus or vehicles by a volunteer fire
company or nonprofit volunteer rescue company incorporated in the State;

D. an internal combustion engine that is installed permanently
at a fixed location; or

E. a vehicle that is owned and used by a Maryland chapter of
the American Red Cross or a bona fide unit of a national veterans' organization;

2. is bought by:

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