Marvin Mandel, Governor                        1505

state or country on Maryland insurers or their agents or repre-
sentatives shall be deemed to be imposed by such state or country
within the meaning of this section.

(2)    This section shall not apply as to personal income taxes, nor
as to ad valorem taxes on real or personal property, nor as to special
purpose obligations or assessments imposed by another state in con-
nection with particular kinds of insurance other than property
insurance, nor as to assessments imposed by insurance guaranty
associations or similar organizations in another state; except that
deductions, from premium taxes or other taxes otherwise payable,
allowed on account of real estate or personal property taxes paid shall
be taken into consideration by the Commissioner in determining the
propriety and extent of retaliatory action under this section.

(3)    For the purposes of this section and subject to the provisions
of subsection (4) the domicile of an alien insurer, shall be that state
in which is located his principal place of business in the United States.

(4)    In case of an insurer formed under the laws of Canada or a
province thereof, its domicile shall be deemed to be that province
in which its head office is situated.

Sec. 3. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 24, 1971.

CHAPTER 704
(House Bill 533)

AN ACT to repeal and re-enact, with amendments, Section 12-402(c)
of Article 66½ of the Annotated Code of Maryland (1970 Replace-
ment Volume), title "Vehicle Laws," subtitle "Equipment of
Vehicles," subheading "Part IV. Other Equipment," to provide that
the engine, power and exhaust mechanism of every motor vehicle
shall be equipped, adjusted and operated to prevent the emission of
visible EXCESSIVE CLEARLY VISIBLE smoke or fumes, ex-
clusive of water droplets VAPOR, in the proximity of the exhaust
outlet, AND TO PROHIBIT THE IDLING OF MOTOR VEHI-
CLES FOR MORE THAN FIVE MINUTES WHEN NOT IN
MOTION under certain circumstances.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 12-402(c) of Article 66½ of the Annotated Code of
Maryland (1970 Replacement Volume), title "Vehicle Laws," sub-
title "Equipment of Vehicles," subheading "Part IV. Other Equip-
ment," be and it is hereby repealed and re-enacted with amendments
to read as follows:

12-402.

(a) Every motor vehicle at all times shall be equipped with a
muffler in good working order and in constant operation to prevent
excessive or unusual noise and no person shall use a muffler cutout,
bypass, or similar device upon a motor vehicle on a highway.