Ch. 2                                    LAWS OF MARYLAND

A.  BY A PERSON WHO ENGAGES IN
AGRICULTURAL ACTIVITIES; AND

B.   IN AN AIRCRAFT THAT IS USED FOR
AGRICULTURAL PURPOSES AT LEAST 70% OF THE TIME THAT THE AIRCRAFT
IS USED; OR

(II) MOTOR FUEL, AS DEFINED IN § 9-101 OF THIS
ARTICLE, THAT:

1.   IS USED TO OPERATE:

A.  A BUS THAT IS USED ONLY IN THE
OPERATION OF A TRANSPORTATION SYSTEM OF A POLITICAL SUBDIVISION
OF THE STATE TO TRANSPORT THE PUBLIC ON REGULAR SCHEDULES BETWEEN
FIXED TERMINI, AS DEFINED IN TITLE 11 OF THE TRANSPORTATION
ARTICLE;

B.  FARM EQUIPMENT THAT IS USED FOR
AN AGRICULTURAL PURPOSE AND. IS NOT REGISTERED TO OPERATE ON A
PUBLIC HIGHWAY;

C.  FIRE OR RESCUE APPARATUS OR
VEHICLES BY A VOLUNTEER FIRE COMPANY OR NONPROFIT VOLUNTEER
RESCUE COMPANY INCORPORATED IN THE STATE;

D.  AN INTERNAL COMBUSTION ENGINE
THAT IS INSTALLED PERMANENTLY AT A FIXED LOCATION; OR

E.  A VEHICLE THAT IS OWNED AND USED
BY A MARYLAND CHAPTER OF THE AMERICAN RED CROSS OR A BONA FIDE
UNIT OF A NATIONAL VETERANS' ORGANIZATION;

2.   IS BOUGHT BY:

A.  THE UNITED STATES OR A UNIT OF
THE UNITED STATES GOVERNMENT; OR

B.  A PERSON WHO IS REQUIRED TO PAY
A TAX ON THE SAME FUEL TO ANOTHER STATE;

3.  EXCEPT FOR ANY OPERATION OF A MOTOR
VEHICLE ON A PUBLIC HIGHWAY IN THE STATE, IS USED FOR A
COMMERCIAL PURPOSE, INCLUDING:

A.  THE OPERATION OF A VESSEL USED
ONLY FOR COMMERCIAL PURPOSES;

B.  COMMERCIAL CLEANING;

C.  COMMERCIAL DYEING; OR

D.   IS LOST AS A RESULT OF FIRE,
COLLISION, OR OTHER CASUALTY, EXCEPT LOSS IN ORDINARY
TRANSPORTATION AND STORAGE; OR

- 594 -