2450                                     LAWS OF MARYLAND                             Ch. 896

operated by the Civil Air Patrol, AND ALL PRIVATELY OWNED
BUSES USED EXCLUSIVELY FOR THE PURPOSE OF OPERATING THE
TRANSPORTATION SYSTEM OF ANY MUNICIPALITY OR POLITICAL
SUBDIVISION IN THE STATE shall be exempt from the tax
imposed by this section. HOWEVER, THESE BUSES MUST BE

USED FOR THE TRANSPORTATION OF THE PUBLIC IN REGULAR

ROUTE BETWEEN FIXED POINTS.

SECTION 5. AND BE IT FURTHER ENACTED, That new
Section 326(g-2) be and it is hereby added to Article 81
- Revenue and Taxes, of the Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement) to read as
follows:

Article 81 — Revenue and Taxes

326.

The tax hereby levied shall not apply to the
following sales:

(G-2) SALES OF NEW OR USED BUSES TO ANY PERSON, FIRM
OR CORPORATION WHO USES THE BUSES EXCLUSIVELY IN THE
OPERATION OF THE TRANSPORTATION SYSTEM OF ANY
MUNICIPALITY OR POLITICAL SUBDIVISION IN THIS STATE.
HOWEVER, THESE BUSES MUST BE USED FOR THE TRANSPORTATION
OF THE PUBLIC IN REGULAR ROUTE BETWEEN FIXED POINTS.

SECTION 6. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 17, 1976.

CHAPTER 897

(Senate Bill 1123)

AN ACT concerning

Motor Vehicle Excise Tax [[Exemption -
Lift for Life, Inc.]] - Refund of Tax Paid

FOR the purpose of [[exempting from]] refunding the
excise tax paid on the issuance of certain motor
vehicle certificates of title [[a motor vehicle
owned and operated by the Lift for Life, Inc. used
for transporting physically handicapped children to
the William S. Baer School No. 301; clarifying
language; and making this Act an emergency
measure]].

[[BY repealing and reenacting, with amendments,