1534 LAWS OF MARYLAND [CH. 537

of Article 81 of the Annotated Code of Maryland (1947
Supplement), title "Revenue and Taxes, " sub-title "Re-
tail Sales Tax Act, " relating to the excise tax for the
issuance of certificates of titles for motor vehicles and
commercial motor vehicles (excluding house trailers)
and exempting sales of new or used motor vehicles (ex-
cluding house trailers) upon which such excise tax is
paid, from the sales tax.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 25A(a) of Article 66½ of the Annotated
Code of Maryland (1947 Supp. ), title "Motor Vehicles",
sub-title "Administration—Registration Titling", be and
the same is hereby repealed and re-enacted, with amend-
ments, to read as follows:

25A. (Excise Tax for the Issuance of Certificates of
Title. ) (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
trailers) in this State and for the issuance of every subse-
quent certificate of title for such motor vehicles and com-
mercial motor vehicles in this State in the case of sales or
resales thereof, and on and after July 1, 1947, the Depart-
ment of Motor Vehicles shall collect said tax upon the is-
suance of every such certificate of title of a motor vehicle
or commercial motor vehicle (excluding house trailers) at
the rate of two per centum of the fair market value of
every motor vehicle or commercial motor vehicle (exclud-
ing house trailers) for which such certificate of title is
applied for and issued.

SEC. 2. And be it further enacted, That Section 261 (g)
of Article 81 of the Annotated Code of Maryland (1947
Supp. ), title "Revenue and Taxes", sub-title "Retail Sales
Tax Act", be and the same is hereby repealed and re-
enacted, with amendments, to read as follows:

261 (g). Sales of new or used motor vehicles upon
which the excise tax of 2%, levied and imposed by Section
25A of Article 66½% of the Annotated Code of Maryland
(1947 Supp. ), is collected by the Department of Motor Ve-
hicles. This exemption shall not apply to house trailers.

SEC. 3. And be it further enacted, That this Act shall
take effect June 1, 1951.

Approved April 27, 1951.