328 LAWS OF MARYLAND. [CH. 191

the owner resides, and if the owner also resides in a munici-
pality, such municipality shall be entitled to receive f 12. 50.

(Class K. Dealer. ) Twenty-five ($25. 00) Dollars for the
first two sets of registration plates issued to each manufac-
turer, dealer or distributor in motor vehicles other than
motorcycles registered under the provisions of Section 54 of
this Article and Five ($5. 00) Dollars for each additional set
of registration plates issued each such manufacturer, dealer,
or distributor. Such registration plates shall be interchange-
able among the cars owned or used by such manufacturer,
dealer or distributor during the current year in which issued.

(Class L. Motorcycle Dealer. ) Twenty ($20. 00) Dollars
per annum for the first four registration plates issued a
dealer in motorcycles and Five ($5. 00) Dollars for each addi-
tional plate issued such dealer, such plates to be interchange-
able as in the case of dealers in other motor vehicles.

(Class M. Used Car Dealer. ) Twenty-five ($25. 00) Dollars
for the first two sets of registration plates issued each dealer
in used or second-hand motor vehicles, Five ($5. 00) Dollars
for each additional set of registration plates.

(Class N. In-Transit Registration Plates. ) Ten ($10. 00)
Dollars for each set of registration plates issued to such
transporter.

(2) Domestic corporations, the shares of which are subject
to taxation under the law, and railroads, public utilities and
contract carriers, the operating property of which is assessed
by the State Tax Commission, shall pay for the registration
plates and certificates of registration issued by the Depart-
ment of Motor Vehicles for the designated classes of vehicles
set forth in Sub-section (1) of this section, the amount of
registration fees prescribed in said Sub-section (1) less the
portion of such registration fees which the Department would
otherwise be required to pay to any County or Baltimore City;
and the Department shall not be required to pay any portion
of the amount of registration fees fixed under the provisions
of this Sub-section (2) to any County or Baltimore City.

76. (Refunds on Semi-Annual Basis. ) Upon the surrender
of the certificates and registration plates provided for in
Class A, B, C, D, E, F, G, H, I and J, and upon application
made therefor, the original owner shall be entitled to refund
of the amount paid for such certificates and registration
plates for the unused portion of the registration year calcu-
lated on a semi-annual basis with no allowance for fractional