2838

VETOES

the motor vehicle fuel tax with respect to fire and
rescue vehicles or apparatus,

May 17, 1976.
Honorable John Hanson Briscoe
Speaker of the House of Delegates
State House
Annapolis, Maryland 21404

Dear Mr. Speaker:

In accordance with Article II, Section 17, of the
Maryland Constitution, I have today vetoed House Bill
1335.

This bill requires the reimbursement, upon
application, of the motor vehicle fuel tax paid by any
person, firm, or corporation which buys or uses the fuel
in vehicles operated by a volunteer rescue squad which is
incorporated in this State.

Senate Bill 237, which was enacted by the General
Assembly and signed by me on May 4, 1976, authorizes the
reimbursement of this tax when used in vehicles operated
by a non-profit volunteer rescue squad incorporated in
this State. With the exception of this hyphenated word,
Senate Bill 237 and House Bill 1335 are identical.

Volunteer fire departments and volunteer rescue
squads in this State are non-profit organizations; their
charters so provide, and they enjoy certain federal tax
benefits on the basis of this status. Although some
volunteer rescue squads may have allowed their tax exempt
status to lapse, it will not be to their benefit to
continue in this posture. In this instance, the signing
of either bill will accomplish the objective of extending
the fuel tax exemption to non-profit volunteer rescue
squads. However, I do not feel that is is wise to open
that exemption to profit making organizations, even
though such organizations do not as a rule exist in the
State.

Since the purpose of House Bill 1335 is accomplished
by the enactment and signing of Senate Bill 237, and for
the reasons given above for preferring the language of
Senate Bill 237, I have decided to veto House Bill 1335.

Sincerely,
Marvin Mandel
Governor