WILLIAM DONALD SCHAEFER, Governor                   Ch. 245

(12)  A school bus owned by a religious organization
or a private school which is exempt from federal income tax under
§ 501(c)(3) of the Internal Revenue Code;

(13)  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;

(14)  A vehicle otherwise exempt from the excise tax
by any other applicable law;

(15)  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]

(16)  A mobile hearing and vision screening vehicle
owned and operated for the benefit of the public by a nonprofit
civic organization; OR

(17)  REGISTERED UNDER § 13-923 OF THIS TITLE; OR

(18) REGISTERED UNDER § 13-933 OF THIS TITLE.

(B) THE PROVISIONS OF SUBSECTION (C)(1) AND (3) OF THIS
SECTION DO NOT APPLY TO THE TRANSFER OF A VEHICLE IF:

(1)  THE VEHICLE THAT IS TRANSFERRED WAS PREVIOUSLY
EXEMPT UNDER SUBSECTION (A)(17) OR (18) OF THIS SECTION; AND

(2)  THE TRANSFEREE OF THE VEHICLE TITLES AND
REGISTERS THE VEHICLE UNDER § 13-924 ANY OTHER SECTION OF THIS
TITLE.

[(b)] (C) On transfer of a vehicle titled in this State and
issuance of a subsequent certificate of title, the vehicle is
exempt from the excise tax imposed by this part, if it is:

(1)  A vehicle transferred to a spouse, son, daughter,
parent, sister, brother, grandparent, father-in-law,
mother-in-law, son-in-law, or daughter-in-law of the transferor,
and no money or other valuable consideration is involved in the
transfer;

(2)  A vehicle repossessed under a security agreement,
unless the sale of the vehicle is required under the agreement;

(3)  A vehicle transferred from an individual to a
partnership or corporation or from a partnership or corporation
to a subpartnership or subsidiary corporation, if the individual,
partner, or corporation is a partner or principal stockholder of

- 2365 -