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MARVIN MANDEL, Governor 3083
(g) Sales of new or used motor vehicles upon which
the excise tax levied and imposed by [§ 29 of Article 66
1/2 of the Annotated Code of Maryland,] THE MARYLAND
VEHICLE LAW is collected by the [Department of Motor
Vehicles] MOTOR VEHICLE ADMINISTRATION or which are to be
titled or registered in another state. This exemption
[shall] DOES not apply to office or house trailers, nor
shall it apply to the lease or rental of new or used
motor vehicles.
412A.
All taxes and fees imposed by this subtitle in any
calendar month or three-month period shall be paid to the
Comptroller and credited to the Transportation Trust Fund
[pursuant to Article 94A of this Code] AS PROVIDED IN
TITLE 3 OF THE TRANSPORTATION ARTICLE. Refunds due under
this subtitle shall be provided for from funds collected
pursuant to § 136 of Article 56 of this Code.
414.
(b) Unless the motor carrier has furnished a bond
pursuant to § 419 of this article, the Comptroller
[shall] MAY not make any refund except after an audit of
the applicant's records; provided herewith that if a
motor carrier has complied with the provisions of this
subtitle and the regulations promulgated hereunder for a
period of one full registration year, the Comptroller may
in his discretion make refunds without requiring a bond
or prior audit. Whenever any refund is ordered, it shall
be paid out of the [Gasoline Tax Fund] GASOLINE AND MOTOR
VEHICLE REVENUE ACCOUNT OF THE TRANSPORTATION TRUST FUND.
423.
All actor carriers shall register their vehicles
with the Comptroller on an annual basis for the period
beginning April 1 of each year and expiring March 31 of
the succeeding year, in the following manner:
(d) A motor carrier who operates special mobile
equipment [vehicles], as defined in [§ 1-187 of Article
66 1/2 of this Code] § 11-159 OF THE TRANSPORTATION
ARTICLE, that are subject to the provisions of this
subtitle, may register [his] THESE vehicles in accordance
with other applicable provisions of this section or, in
the alternative, may elect to register as follows:
(1) Each vehicle for which a special mobile
equipment certificate has been issued by the Motor
Vehicle Administration may be registered upon payment of
an annual fee, and the Comptroller shall provide a
distinctive identification marker to be issued to the
vehicle and displayed as required by the Comptroller.
(2) The annual registration fee shall be $50
and shall be in lieu of the road tax otherwise assessable
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