Marvin Mandel, Governor                       1321

State Treasurer finds that moneys in the special funds are in
excess of reserves likely to be needed for the purposes thereof, he
may transfer the excess to the general fund, but in such event claims
against the special fund, if the special fund is temporarily exhausted,
shall be met from the general fund to the limit of any transfers
previously made thereto pursuant to this subsection.]

Whenever the proceeds of a sale of such other abandoned vehicles
are not sufficient to meet the expenses incurred, the Administration
shall reimburse the several counties of the State and Baltimore City
the sum of Ten Dollars ($10.00) from the fund established in Sec-
tion 3-830 of this Article for each vehicle taken into custody by a
County, or Baltimore City, when such vehicle is sold for the purpose
of total destruction and when acceptable evidence is presented to
the Administration that such vehicle has been totally destroyed.

The reimbursement of expenses from the Abandoned Vehicles
Fund to the several counties and Baltimore City shall only apply
to abandoned vehicles which are removed from public or private
property of this State on and after July 1, 1972.

(f) (5) Notwithstanding any other provisions of this section,
any person, firm, corporation, or unit of government upon whose
property or in whose possession any abandoned motor vehicle is
found, or any person being the owner of a motor vehicle whose
title certificate is faulty, or destroyed, or any agent designated
and authorized by a unit of government to remove an abandoned
motor vehicle from public or private property, may dispose of the
motor vehicle to a wrecker or scrap processor without the title
and without notification procedures of subsection (c) [subsections
(a) and (b)] of this section, if the motor vehicle is over eight years
old and has no engine or is otherwise totally inoperable.

Sec. 2. And be it further enacted, That this Act shall take effect
July, 1, 1972.

Approved May 26, 1972.

CHAPTER 422
(Senate Bill 529)

AN ACT to add new Section 48 (f) to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume), title "Revenue
and Taxes," subtitle "When Taxes Are Payable," to follow immedi-
ately after Section 48 (e) thereof, to require persons receiving
funds on behalf of taxpayers for the purpose of paying the tax-
payer's ordinary taxes, to pay such taxes when due each year
or not later than thirty days after such funds may become sufficient
to pay the taxes then due, providing a penalty for failure to make
timely payment, and fixing an effective date of January 1, 1973.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 48 (f) be and it is hereby added to Article 81 of
the Annotated Code of Maryland (1969 Replacement Volume), title