216 LAWS OF MARYLAND [CH. 80

jurisdiction of the Department of Correction or at Sandy Point
Park. )

SEC. 2. And be it further enacted, That Section 8 of said Chapter
804 of the Acts of 1959 is amended to the extent necessary to renew
the provisions thereof for a period of two years from the effective
date of the present Act with respect to the changes herein made for
the Department of Mental Hygiene and the Department of Correc-
tion. Except as specifically in this Section provided otherwise the
provisions of said Section 8 of the Acts of 1959 are not changed.

SEC. 3. And be it further enacted, That this Act shall take effect
June 1, 1960.

Approved March 23, 1960.

CHAPTER 80
(House Bill 168)

AN ACT to repeal and re-enact, with amendments, Section 326 (g)
of Article 81 of the Annotated Code of Maryland (1959 Supple-
ment), title "Revenue and Taxes", sub-title "Retail Sales Tax Act",
sub-heading "In General", amending the law concerning exemptions
from the Retail Sales Tax Act with particular reference to certain
types of farm vehicles and farm equipment.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 326 (g) of Article 81 of the Annotated Code of Mary-
land (1959 Supplement), title "Revenue and Taxes", sub-title "Re-
tail Sales Tax Act", sub-heading "In General", be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

326.

(g) Motor vehicles. —Sales of new or used motor vehicles upon
which the excise tax levied and imposed by Section 29 of Article
661/2 of the Annotated Code of Maryland, is collected by the Depart-
ment of Motor Vehicles or which are to be titled or registered in an-
other state. This exemption shall not apply to house or office trail-
ers, nor shall it apply to the lease or rental of new or used motor vehi-
cles. If the rate of tax imposed by Section 325 of this sub-title is
greater than the rate of the titling tax imposed on motor vehicles
under the provisions of Section 29 of Article 661/2 of the Annotated
Code of Maryland, a credit is hereby provided for the difference be-
tween such rates on the purchase of farm vehicles and all farm equip-
ment to be used to prepare the soil, plant seeds, service growing crops
and harvest crops, including (1) portable elevators and conveyors
used to load harvested crops into storage facilities on the farm, and

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.

CAPITALS indicate amendments to bill.

Strike out indicates matter stricken out of bill.