SPIRO T. AGNEW, Governor                     1051

on the basis of a fiscal year, shall be made on or before the 15th day
of the fourth month following the close of such fiscal year, and except
that [the final return of the income of a decedent shall be filed within
a period of six months after the date of death of the decedent; and
except further that] the partial return of an individual who transfers
his residence from this State to another state or jurisdiction shall be
filed on or before the 15th day of the fourth month following the date
of such transfer of residence.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967, and shall be applicable to taxable years beginning on or
after January 1, 1967.

Approved April 21, 1967.

CHAPTER 455
(Senate Bill 259)

AN ACT to add new subsection (g) to Section 32 of Article 66˝ of
the Annotated Code of Maryland (1965 Replacement Volume), title
"Motor Vehicles," subtitle "Administration—Registration—Titl-
ing," to follow immediately after subsection (f) thereof, providing
for the issuance of special motor vehicle registration plates for
bona fide members of the American Legion.

Section 1. Be it enacted by the General Assembly of Maryland,
That new subsection (g) be and it is hereby added to Section 32 of
Article 66˝ of the Annotated Code of Maryland (1965 Replace-
ment Volume), title "Motor Vehicles," subtitle "Administration—
Registration—Titling," to follow immediately after subsection (f)
thereof, and to read as follows:

32.

(g) Upon application to the Commissioner of Motor Vehicles by
the owner of any registered passenger motor vehicle, BEGINNING
WITH THE 1968-1969 REGISTRATION YEAR AND accompanied
with due proof that said owner is a bona fide member of the Depart-
ment of Maryland, American Legion, and upon certification to the
Department of Motor Vehicles by the Department Adjutant of the
American Legion, State of Maryland, that clearance has been made
through his office of said request and that such is not in excess of
the total allowable number of tags in the amount of 10,000 and upon
payment of a fee of $.50 in addition to any other ALL fees required
by this article, the Department shall issue for said passenger
motor vehicle special registration plates upon which shall be in-
scribed the American Legion emblem LETTERS AL not less than
three inches high followed by appropriate numerals in lieu of the
numerals required to be displayed on such registration plates under
other provisions of this article.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.