280                              Laws of Maryland                      [Ch. 105

Supplement), title "Motor Vehicles", sub-title "Administration-
Registration-Titling"; to repeal and re-enact, with amendments,
Section 139 of Article 56 of said Supplement, title "Licenses",
sub-title "Motor Vehicle Fuel Tax"; and to repeal and re-enact,
with amendments, Section 28 (d) of Article 66 1/2 and of said title
and sub-title in the 1955 Supplement, granting an exemption from
the registration provisions for motor vehicles, an exemption from
the State Motor Vehicle Fuel Tax, and an exemption from the
Excise Tax for the issuance of certificates of title for motor ve-
hicles in this State to certain agencies and organizations, including
for particular fees or taxes any Chapter in Maryland of the Ameri-
can Red Cross, any bona fide unit of a National Veterans' organi-
zation, and fire engines and other fire department emergency
apparatus^ AND EXEMPTING CERTIFICATES OF TITLE
FOR SCHOOL BUSES PURCHASED BY RELIGIOUS ORGAN-
IZATIONS FROM THE MOTOR VEHICLE EXCISE TAX.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 22 (a) (7) of Article 66 1/2of the Annotated Code of
Maryland (1955 Supplement), title "Motor Vehicles", sub-title "Ad-
ministration-Registration-Titling", be and it is hereby repealed and
re-enacted, with amendments; that Section 139 of Article 56 of said
Supplement, title "Licenses", sub-title "Motor Vehicle Fuel Tax", be
and it is hereby repealed and re-enacted, with amendments; and that
Section 28 (d) of Article 66 1/2 and of said title and sub-title in the
1955 Supplement, be and it is hereby repealed and re-enacted, with
amendments, all to read as follows:

22.

(a).

(7). Any [ambulance] vehicle owned and used by any chapter in
Maryland of the American Red Cross, and by any bona fide unit of
a national veterans' organization.

139. Refund of tax on fuel used for certain purposes or lost. Any
person, firm or corporation who shall buy or use any motor vehicle
fuel as defined in this sub-title for the purpose of operating or pro-
pelling stationary gas engines, tractors used for agricultural pur-
poses, motor boats, airplanes or aircraft, or who shall purchase or
use any of such fuel for cleaning or dyeing or other commercial use
of the same, except in motor vehicles operated or intended, to be
operated in whole or in part upon any of the public highways of the
State of Maryland, or who shall suffer the loss of motor vehicle fuel
through fire, collision or other casualty, but not to include loss in-
herent in the ordinary transportation and storage of motor vehicle
fuel, or buy and use any of said fuel in fire apparatus or [ambulances]
vehicles operated by any volunteer fire company incorporated in this
State, or in any [ambulance] vehicle owned and used by any Mary-
land chapter of the American Red Cross, and by any bona fide unit
of a national veterans' organization on which motor fuel the tax im-
posed by this sub-title shall have been paid, shall be reimbursed and
repaid the amount of such tax paid by him upon presenting to the
Comptroller a statement accompanied by the original invoices show-
ing such purchase, which statement shall set forth the total amount
of such fuel so purchased and used by such consumer, other than in