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Ch. 14
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772
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LAWS OF MARYLAND
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(2) FOR EACH MOTOR VEHICLE, TRAILER, OR
SEMITRAILER THAT IS IN INTERSTATE OPERATION AND
REGISTERED UNDER §13-109(C) OF THIS TITLE WITHOUT A
CERTIFICATE OF TITLE.
(C) AMOUNT OF TAX.
(1) THE TAX IMPOSED BY THIS SECTION IS 4
PERCENT OF THE FAIR MARKET VALUE OF THE VEHICLE.
(2) IF THE VEHICLE FORMERLY WAS A VEHICLE
EXEMPT FROM THE TAX IMPOSED BY THIS SECTION, THE TAX
SHALL BE REDUCED BY ANY AMOUNT PREVIOUSLY PAID BY THE
PRESENT OWNER AS A RETAIL SALES TAX ON THE VEHICLE UNDER
THE RETAIL SALES TAX ACT OF THE CODE.
(D) INFORMATION TO BE SUBMITTED BY APPLICANT.
EACH APPLICANT FOR A CERTIFICATE OF TITLE OR FOR
REGISTRATION UNDER §13-109(C) OF THIS TITLE SHALL SUBMIT
TO THE ADMINISTRATION:
(1) THE INFORMATION THAT THE ADMINISTRATION
CONSIDERS NECESSARY AS TO:
(I) THE TIME OF PURCHASE OF THE VEHICLE; AND
(II) THE PURCHASE PRICE AND OTHER INFORMATION
RELATING TO THE DETERMINATION OF THE FAIR MARKET VALUE OF
THE VEHICLE; AND
(2) IF THE EXCISE TAX IS BASED ON THE TOTAL
PURCHASE PRICE OF THE VEHICLE, A CERTIFIED BILL OF SALE.
REVISOR'S NOTE: Subsection (a) of this section
presently appears as Art. 66 1/2, §§ 1-126 and
1-199. These sections are placed here since
this is the only section in the Maryland
Vehicle Law where the defined terms are used;
the only other changes are in style.
The rest of this section is new language
derived without substantive change from Art.
66 1/2, §3-831(a) - except its list of
exclusions — and §3-831 (b) and (c).
In subsection (b) of this section, the short
title "Maryland Vehicle Law" is substituted
for the present reference to "this article";
see §11-206 of this article.
Also in subsection (b), the phrase "motor
vehicle, trailer, or semitrailer" is
substituted for the present references to
"motor vehicles and commercial motor
vehicles". The term "commercial motor
vehicle", as presently defined in Art. 66 1/2,
§1-110, is an obsolete term that, for purposes
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