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LAWS OF MARYLAND
Ch. 275
CHAPTER 275
(Senate Bill 237)
AN ACT concerning
Motor Vehicles Fuel Tax — Refunds
FOR the purpose of providing that any person, firm, or
corporation which buys and uses motor vehicle fuel
for fire or rescue apparatus or vehicles operated by
any non-profit volunteer rescue squad incorporated
in Maryland is entitled to reimbursement of the
motor vehicle fuel tax used; and generally relating
to refunds on the motor vehicle fuel tax with
respect to fire and rescue vehicles or apparatus.
BY repealing and reenacting, with amendments,
Article 56 — Licenses
Section 151(a)
Annotated Code of Maryland
(1972 Replacement Volume and 1975 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 151(a) of Article 56 - Licenses,
of the Annotated Code of Maryland (1972 Replacement
Volume and 1975 Supplement) be and it is hereby repealed
and reenacted, with amendments, to read as follows:
Article 56 — Licenses
151.
(a) Any person, firm or corporation who shall buy
or use any motor vehicle fuel as defined in this subtitle
for the purpose of operating or propelling stationary gas
engines, tractors used for agricultural purposes,
motorboats, airplanes or aircraft, or who shall purchase
or use any of such fuel for cleaning or dyeing or other
commercial use of the same, except in motor vehicles
operated or intended to be operated in whole or in part
upon any of the public highways of the State of Maryland,
or who shall suffer the loss of motor vehicle fuel
through fire, collision or other casualty, but not to
include loss inherent in the ordinary transportation and
storage of motor vehicle fuel, or buy and use any of said
fuel in fire OR RESCUE apparatus or vehicles operated by
any volunteer fire company OR NON-PROFIT VOLUNTEER RESCUE
SQUAD incorporated in this State, or in any vehicle owned
and used by any Maryland chapter of the American Red
Cross, and by any bona fide unit of a national veterans'
organization on which motor fuel the tax imposed by this
subtitle shall have been paid, shall be reimbursed and
repaid the amount of such tax paid by him upon presenting
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