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LAWS OF MARYLAND

Ch. 276

CHAPTER 276

(Senate Bill 240)

AN ACT concerning

Road Taxes — Exemptions

FOR the purpose of exempting the road tax imposed on
commercial motor vehicles from fire and rescue
vehicles operated by any paid or volunteer fire
company or rescue squad.

BY repealing and reenacting, with amendments,

Article 31 — Revenue and Taxes

Section 425(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 425(a) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

425.

(a) Nothing in the subtitle shall apply to any
commercial vehicle or vehicles operated by the State or
any subdivision thereof, the United States or any agency
of two or more states or of states and the United States
in which this State participates[,]; or to any school bus
as defined by the laws of this State operated by, for or
on behalf of a state, any subdivision thereof, or any
private or privately operated school or schools; OR TO
ANY FIRE OR RESCUE VEHICLE OPERATED BY ANY PAID OR
VOLUNTEER FIRE COMPANY OR DEPARTMENT OR RESCUE SQUAD.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 4, 1976.

CHAPTER 277
(Senate Bill 241)
AN ACT concerning