PARRIS N. GLENDENING, Governor                             Ch. 687

Article - Tax - General

13-901.

(f) (1) A claim for refund of motor fuel tax may bo filed by a claimant who pays
the tax on:

(ii) motor fuel, as defined in § 9-101 of this article, that:

5. is used by a system of transportation based in the State, in a
vehicle that is used to provide transportation to elderly, handicapped, or low-income
individuals, if the system is operated by a nonprofit organization that:

A. is exempt for federal income tax purposes under § 501(c) of
the Internal Revenue Code;

B. is funded to provide transportation to elderly, handicapped,
or low income individuals;

C. receives part of its operating funding from the Maryland
Department of Transportation or the Maryland Department of Health and Mental
Hygiene;

D. has stated in its charter or bylaws that operating
transportation services for elderly, handicapped, or low income individuals is one of the
purposes for which it was established; and

E. is actively operating a system of transportation for elderly,
handicapped, or low income individuals.

Chapter 176 of the Acts of 1995

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1995. Section 2 of this Act shall remain effective [for a period of 1 year and, at]
UNTIL the end of June 30, [1996] 1999, AND, with no further action required by the
General Assembly, Section 2 of this Act shall be abrogated and of no further force and
effect.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1996.

SECTION 3. 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1996. It shall remain effective for a period of 3 years and, at the end of June
30, 1999. with no further action required by the General Assembly, this Act shall be
abrogated and of no further force and effect.

Approved May 23, 1996.

- 3865 -