HERBERT R. O'CONOR, GOVERNOR. 537

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved April 5, 1945.

CHAPTER 523.
(Senate Bill 276)

AN ACT to repeal and re-enact, with amendments, Section
255 of Article 56 of the Annotated Code of Maryland
(1939 Ed. ), title "Licenses, " sub-title "Gasoline Tax, "
and to repeal Section 256 of said Article so titled and
sub-titled, and to enact in lieu thereof a new Section of
said Article, to be known as Section 256 thereof, to
follow immediately after Section 255 thereof, as amended
herein, to provide that the Comptroller shall refund to
the United States of America and its agencies the tax
upon motor vehicle fuel purchased by it, and to provide
that the Comptroller may approve, in the case of certain
dealers the non-inclusion of the tax in the price charged
the United States and its agencies.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 255 of Article 56 of the Annotated Code of
Maryland (1939 Ed. ), title "Licenses, " sub-title "Gasoline
Tax, " be and the same is hereby repealed and re-enacted,
with amendments, so as to read as follows:

255. Any person, firm or corporation who shall buy or
use any motor vehicle fuel as defined in this sub-title for
the purpose of operating or propelling stationary gas
engines, tractors used for agricultural purposes, motor
boats, airplanes or aircraft, or who shall purchase or use
any of such fuel for cleaning or dyeing or other commer-
cial use of the same, except in motor vehicles operated or
intended to be operated in whole or in part upon any of
the public highways of the State of Maryland, or buy and
use any of said fuel in fire apparatus or ambulances oper-
ated by any volunteer fire company incorporated in this
State on which motor fuel the tax imposed by this sub-
title shall have been paid, shall be reimbursed and repaid
the amount of such tax paid by him upon presenting to
the Comptroller a statement accompanied by the original
invoices showing such purchase, which statement shall
set forth the total amount of such fuel so purchased and
used by such consumer, other than in motor vehicles oper-