314          Laws of Maryland         [Ch. 68

mercial motor vehicles, excluding house and office
trailers and clarifying the application of the retail sales
tax law to the sale of new and used motor vehicles and
house and office trailers.

Section 1. Be it enacted by the General Assembly of
Maryland, That Sub-section (a) of Section 28 of Article
661/2 of the Annotated Code of Maryland (1951 Edition—
being Section 25A of the 1947 Supplement, as amended),
title "Motor Vehicles," sub-title "Administration—Regis-
tration—Titling," and Sub-section (g) of Section 322 of
Article 81 of said Code (being Section 261 of the 1947 Sup-
plement, as amended), title "Revenue and Taxes," sub-title
"Retail Sales Tax Act," be and they are hereby repealed
and re-enacted, with amendments, to read as follows:

28.

(a). In addition to the charges prescribed by this
Article there is hereby levied and imposed an excise tax
for the issuance of every original certificate of title for
motor vehicles and commercial motor vehicles, excluding
house and office trailers, in this State and for the issuance
of every subsequent certificate of title for such motor ve-
hicles and commercial motor vehicles in this State in the
case of sales or resales thereof, and on and after July 1,
[1947,] 1952 the Department of Motor Vehicles shall col-
lect said tax upon the issuance of every such certificate of
title of a motor vehicle or commercial motor vehicle, ex-
cluding house and office trailers, at the rate of two per
centum of the fair market value of every such motor ve-
hicle or commercial motor vehicle, excluding house and
office trailers, for which such certificate of title is applied
for and issued.

322.

(g). Sales of new or used motor vehicles upon which
the excise tax of 2%, levied and imposed by Section 28
of Article 66 1/2 of the Annotated Code of Maryland, is
collected by the Department of Motor Vehicles

[See page image for strike-through]

OR WHICH
ARE TO BE TITLED OR REGISTERED IN ANOTHER
STATE. This exemption shall not apply to house or office
trailers.

Sec. 2. And be it further enacted. That this Act shall
take effect July 1, 1952.

Approved April 4, 1952.