924                                LAWS OF MARYLAND                       [CH. 538

(i) In the case of used vehicles sold by any person other than a
registered dealer, it shall mean the total purchase price or that valua-
tion shown in a national publication of used car values adopted for
use by the Department, whichever shall be higher;

(ii) In the case of used vehicles sold by any person other than
a registered dealer having a designated model year in excess of seven
(7) years, it shall mean the total purchase price or a minimum of
one hundred dollars ($100.00), whichever shall be higher.

(iii) In all other cases the fair market value shall mean that eval-
uation as shown in a national publication of used car values adopted
for use by the Department.

2 (a) (17a). Immediate Family: Shall mean and be restricted to
spouse, son, daughter, mother, father, sister, brother, grandmother,
grandfather, son-in-law, FATHER-IN-LAW, MOTHER-IN-LAW,
and daughter-in-law.

2 (a) (21a). Lien Contract: Shall mean all chattel mortgages,
all conditional sales contracts, all security interests under the Uni-
form Commercial Code, and any lien instrument accepted in the dis-
cretion of the Department.

2 (a) (60a). Total Purchase Price: Shall mean the price of a
motor vehicle or trailer agreed upon by the buyer and the seller with
no allowance for trade in.

29 (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 issu-
ance of every subsequent certificate of title for such motor vehicles
and commercial motor vehicles in this State [in the case of sales or
resales thereof], excluding house and office trailers; motor vehicles
transferred to members of the immediate family, when there is no
money or other valuable consideration involved in the transfer;
motor vehicles repossessed under a lien contract except where the
sale of the motor vehicle is required under the contract; motor ve-
hicles being transferred to a legal heir, legatee, or distributee; and
transfers of any motor vehicles exempted from the payment of the
excise tax under Section 29 (d) and other applicable sections of the
Annotated Code of Maryland, and the Department of Motor Vehicles
shall collect said tax upon the issuance of every such certificate of
title of a motor vehicle [, excluding house and office trailers,] at the
rate of three per centum of the fair market value of every such motor
vehicle or commercial motor vehicle, excluding [house and office
trailers], those transfers previously exempted in this section for
which such certificate of title is applied for and issued.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1966.

Approved May 6, 1966.