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LAWS OF MARYLAND

Ch. 854

judge of the District Court, and in so doing has the same
powers, responsibilities and liabilities as a sheriff or
deputy sheriff acting in the same capacity if the constable
has satisfactorily completed a training program from a
police training school approved by the Maryland Police
Training Commission.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 29, 1978.

CHAPTER 855

(Senate Bill 1273)

AN ACT concerning

Tax Treatment of Certain
Personal Property Transfers

FOR the purpose of exempting certain transfers of personal
property, including certain transfers of vehicles, from
the State sales tax and the State vehicle excise tax.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 326A

Annotated Code of Maryland
(1975 Replacement Volume and 1977 Supplement)

BY repealing and reenacting, with amendments,

Article — Transportation
Section 13-810(b)
Annotated Code of Maryland
(1977 Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

326A.

The tax levied by this subtitle does not apply to the

following capital transactions:

(1) Transfers of tangible personal property to a
corporation upon its organization principally in