MARVIN MANDEL, Governor                             2451

Article 66 1/2 - Vehicle Laws

Section 3—831 (a) and (e)

Annotated Code of Maryland

(1970 Replacement Volume and 1975 Supplement)]]

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That [[Sections 3-831 (a) and (e) of Article 66
1/2 - Vehicle Laws, of the Annotated Code of Maryland
(1970 Replacement Volume and 1975 Supplement) be and they
are hereby repealed and reenacted, with amendments, to
read as follows:

Article 66 1/2 - Vehicle Laws

3-831.

(a) In addition to the charges prescribed by this
article there is levied and imposed an excise tax for the
issuance of every original certificate of title for motor
vehicles and commercial motor vehicles, in this State and
for the issuance of every subsequent certificate of title
for the motor vehicles and commercial motor vehicles in
this State, excluding house and office trailers over 35
feet in length; vehicles acquired by insurance companies
as a result of comprehensive or collision claims; 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 upon the contract; motor vehicles
being transferred to a legal heir, legatee, or
distributee; motor vehicles transferred from an
individual to a partnership or corporation upon formation
of the partnership or corporation, when the individual is
a partner in the newly formed partnership or a principal
stockholder in the newly formed corporation; and
transfers of any motor vehicles exempted from the payment
of the excise tax under this section and other applicable
sections of the Annotated Code of Maryland, and the Motor
Vehicle Administration shall collect the tax upon the
issuance of every certificate of title of a motor vehicle
at the rate of [four] 4 percent of the fair market value
of the motor vehicle or commercial motor vehicle,
excluding those transfers previously exempted in this
section for which a certificate of title is applied for
and issued. The excise tax is likewise levied and
imposed, and shall be collected by the Administration on
each such vehicle which is registered without delivering
a certificate of title, as permitted by § 3-109 (c) .

(e) Certificates of title for all motor vehicles
owned by the United States and used in the investigation
of any violation or suspected violation of any law of the
United States and for all motor vehicles owned by the
State of Maryland or any political subdivision of the
State and for fire engines and other fire department
emergency apparatus, including vehicles operated by or in