HARRY HUGHES, Governor

2137

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 20, 1980.

CHAPTER 608

(House Bill 657)

AN ACT concerning

Fuel Tax - Volunteer Fire Companies Purchasing
Diesel Fuel

FOR the purpose of amending the definition of "user" in the
laws relating to the motor vehicle fuel tax in order
that volunteer fire companies will be allowed to
purchase diesel fuel to operate fire fighting vehicles
and equipment without paying that tax.

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 135(d)

Annotated Code of Maryland

(1972 Replacement Volume and 1979 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be repealed, amended, or enacted to read as follows: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 56 - Licenses

135.

The following words, terms and phrases in this subtitle
are, for the purposes hereof, defined as follows:

(d) The term "user" shall mean any person, firm or
corporation who purchases Diesel fuel or fuel oil for use as
fuel and uses such fuel in any motor vehicle owned or
operated by such person, firm or corporation and licensed to
operate on a public highway. THE TERM DOES NOT INCLUDE A
VOLUNTEER FIRE COMPANY OR DEPARTMENT OR NONPROFIT VOLUNTEER
RESCUE SQUAD, INCORPORATED IN THIS STATE, THAT PURCHASES
DIESEL FUEL TO PROPEL OR OPERATE FIRE FIGHTING VEHICLES AND
EQUIPMENT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.