2452

LAWS OF MARYLAND

Ch. 897

connection with any fire department, and for vehicles
held for the use of the public and owned by any bona fide
unit of a national veterans' organization, and for
vehicles owned and used by any Maryland chapter of the
American Red Cross, and for ambulances, and rescue and
other vehicles owned and used for the benefit of the
public by nonprofit rescue squads; and for all motor
vehicles acquired for resale by any registered dealer
from nonresidents who are from states whose laws do not
require title registration, [and] for all motor vehicles
owned by any foreign consular officer who is a national
of the foreign state appointing him and who is not
engaged in any business, trade, or profession within the
United States if there is in force and effect a treaty
between the United States and the foreign state which the
consul represents granting exemption from taxes on a
reciprocal basis, [and] for all school buses purchased by
religious organizations, and all vehicles owned and
operated by the Civil Air Patrol; AND THE SPECIALLY
EQUIPPED MOTOR VEHICLE OWNED AND OPERATED BY LIFT FOR
LIFE, INC., USED FOR TRANSPORTING PHYSICALLY HANDICAPPED
CHILDREN TO AND FROM THE WILLIAM S. BAER SCHOOL NO. 301,
shall be exempt from the tax imposed by this section; AND
PROVIDING THAT THE EXCISE TAX PAID ON THE ISSUANCE OF A
CERTIFICATE OF TITLE FOR THE MOTOR VEHICLE OWNED AND
OPERATED BY LIFT FOR LIFE, INC. AFTER DECEMBER 31, 1975,
AND BEFORE THE EFFECTIVE DATE OF THIS ACT, SHALL BE

REFUNDED TO THE CORPORATION.]] the Motor Vehicle

Administration shall refund to Lift for Life, Inc. the
amount of motor vehicle excise tax paid upon issuance of

a certificate of title for the motor vehicle owned and

operated by Lift for Life, Inc. and used for transporting

physically handicapped children to and from the William

S. Baer School No. 301. The amount to be refunded is

$670 paid to the Motor Vehicle Administration by Lift for
Life, Inc.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
is hereby declared to be an emergency measure and
necessary for the immediate preservation of the public
health and safety and having been passed by a yea and nay
vote supported by three—fifths of all the members elected
to each of the two Houses of the General Assembly, the
same shall take effect from the date of its passage.

Approved May 17, 1976.

CHAPTER 898
(House Bill 440)