1986

LAWS OF MARYLAND

Ch. 542

(4)  A fire engine or other fire department
emergency apparatus, including any vehicle operated by or in
connection with any fire department;

(5)  An ambulance, rescue, or other vehicle owned
and operated for the benefit of the public by a nonprofit
rescue squad;

(6)  A vehicle owned and operated by the Civil
Air Patrol;

(7)  A vehicle owned and held for the use of the
public by a unit of a national veterans' organization;

(8)  A vehicle owned and operated by a Maryland
chapter of the American Red Cross;

(9)  A vehicle acquired by an insurance company
as a result of a comprehensive or collision claim;

(10)  A vehicle registered in a jurisdiction the
laws of which do not require titling and acquired for resale
by a licensed dealer;

(11)  A vehicle that is involuntarily transferred
to a licensed dealer and for which a certificate of title is
not available;

(12)  A vehicle owned by a foreign consular
officer who is a national of the foreign country appointing
him and who is not engaged in any business, trade, or
profession in the United States, if a treaty between the
United States and that foreign country, grants reciprocal
exemption from these taxes;

(13)  A school bus owned by a religious
organization;

(14)  A privately owned bus used only for
operating the transportation system of any political
subdivision in this State, if the bus is used for the
transportation of the public on regular schedules and
between fixed termini;

(15)  A vehicle otherwise exempt from the excise
tax by any other applicable law; [or]

(16)  A vehicle which is used regularly for the
transportation of handicapped persons and owned by a
nonprofit organization providing direct care services to
handicapped persons which is licensed by the Department of
Health and Mental Hygiene and is wholly or partially funded
by the State; OR

(17)  A MOBILE HEARING AND VISION SCREENING
VEHICLE OWNED AND OPERATED FOR THE BENEFIT OF THE PUBLIC BY
A NONPROFIT CIVIC ORGANIZATION.