Volunteer rescue squads

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  1. (a) A person or entity that owns a motor vehicle that is used exclusively by volunteer rescue squads may apply to the Secretary of the Department of Finance and Administration for the issuance of a volunteer rescue squad special license plate to be used exclusively on motor vehicles that are operated for the purposes of the volunteer rescue squad.

  2. (b) A motor vehicle licensed under this section shall:

    1. (1) Be painted a distinguishing color; and

    2. (2) Clearly and conspicuously display the identity of the volunteer rescue squad in letters and figures not less than three inches (3") in height.

  3. (c) A motor vehicle purchased for the exclusive use by a volunteer rescue squad shall be exempt from the gross receipts and compensating use tax.


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