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775
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MARVIN MANDEL, Governor
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(C) RECIPROCAL EXEMPTIONS FOR LAW ENFORCEMENT
VEHICLES.
THE ADMINISTRATION MAY EXEMPT FROM THE EXCISE TAX
IMPOSED BY THIS PART ANY VEHICLE OF A LAW ENFORCEMENT
AGENCY OF THE UNITED STATES OR OF ANY OTHER STATE, IF THE
UNITED STATES OR OTHER STATE PROVIDES A RECIPROCAL
EXEMPTION FOR LAW ENFORCEMENT VEHICLES OF THIS STATE.
REVISOR'S NOTE: This section is new language derived
without substantive change from Art. 66 1/2,
§3—831(e) through (g) and the exemptions
listed in §3-831(a).
The section is reorganized to reflect more
clearly those exemptions applicable both on an
original and a subsequent certificate of title
(as in subsection (a) of this section) and
those applicable only on subsequent
certificates (as in subsection (b) of this
section).
In several items of this section, the term
"vehicle" is substituted for the many
inconsistent references to "motor vehicles".
This change conforms to the not unsimilar
exemptions from registration fees provided for
in §13-903 of this title. Apparently, the
errors were the result of the former use of
the misleading term "commercial motor
vehicle", which — notwithstanding the word
"motor" — was defined in present Art. 66 1/2,
§1-110 as including trailers and semitrailers.
As to the deletion of that term, see revisor's
note to §13-809 of this subtitle.
In subsection (a) (1) of this section, the term
"mobile home" — which is defined in § 11—134
of this article — is substituted for "house
or office trailer"; see revisor's note to that
section.
In subsection (a)(14) of this section, the
phrase "regular schedules ... between fixed
termini" is substituted for the present
"regular routes between fixed points". See,
revisor's note to §11—148 of this article.
In the introductory language of subsection (b)
of this -section, the phrase "titled in this
State" is added for clarity. The listed
exemptions only apply to the transfer of a
vehicle for which an original certificate of
title previously was issued by the
Administration.
In subsection (b)(1) of this section, the
substance of present Art. 66 1/2, §1-135,
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