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Ch. 14
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774
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LAWS OF MARYLAND
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TRANSFERRED TO A LICENSED DEALER AND FOR WHICH A
CERTIFICATE OF TITLE IS NOT AVAILABLE;
(12) A VEHICLE OWNED BY A FOREIGN CONSULAR
OFFICER WHO IS A NATIONAL OF THE FOREIGN COUNTRY
APPOINTING HIM AND WHO IS NOT ENGAGED IN ANY BUSINESS,
TRADE, OR PROFESSION IN THE UNITED STATES, IF A TREATY
BETWEEN THE UNITED STATES AND THAT FOREIGN COUNTRY,
GRANTS RECIPROCAL EXEMPTION FROM THESE TAXES;
(13) A SCHOOL BUS OWNED BY A RELIGIOUS
ORGANIZATION;
(14) A PRIVATELY OWNED BUS USED ONLY FOR
OPERATING THE TRANSPORTATION SYSTEM OF ANY POLITICAL
SUBDIVISION IN THIS STATE, IF THE BUS IS USED FOR THE
TRANSPORTATION OF THE PUBLIC ON REGULAR SCHEDULES AND
BETWEEN FIXED TERMINI; OR
(15) A VEHICLE OTHERWISE EXEMPT FROM THE
EXCISE TAX BY ANY OTHER APPLICABLE LAW.
(B) VEHICLES EXEMPT ON TRANSFER.
ON TRANSFER OF A VEHICLE TITLED IN THIS STATE AND
ISSUANCE OF A SUBSEQUENT CERTIFICATE OF TITLE, THE
VEHICLE IS EXEMPT FROM THE EXCISE TAX IMPOSED BY THIS
PART, IF IT IS:
(1) A VEHICLE TRANSFERRED TO A SPOUSE, SON,
DAUGHTER, PARENT, SISTER, BROTHER, GRANDPARENT,
FATHER-IN-LAW, MOTHER-IN-LAW, SON-IN-LAW, OR
DAUGHTER-IN-LAW OF THE TRANSFEROR, AND NO MONEY OR OTHER
VALUABLE CONSIDERATION IS INVOLVED IN THE TRANSFER;
(2) A VEHICLE REPOSSESSED UNDER A SECURITY
AGREEMENT, UNLESS THE SALE OF THE VEHICLE IS REQUIRED
UNDER THE AGREEMENT;
(3) A VEHICLE TRANSFERRED FROM AN INDIVIDUAL
TO A PARTNERSHIP OR CORPORATION ON FORMATION OF THE
PARTNERSHIP OR CORPORATION, IF THE INDIVIDUAL IS A
PARTNER OR A PRINCIPAL STOCKHOLDER OF THE NEWLY FORMED
PARTNERSHIP OR CORPORATION, AS THE CASE MAY BE;
(4) A VEHICLE TRANSFERRED TO A LEGAL HEIR,
LEGATEE, OR DISTRIBUTEE;
(5) A VEHICLE INVOLUNTARILY TRANSFERRED AS A
RESULT OF DIVORCE OR SEPARATION PROCEEDINGS; OR
(6) A VEHICLE THAT IS JOINTLY OWNED AND
TRANSFERRED TO THE NAME OF ONE OF THE OWNERS, IF THE
TRANSFEREE CAN ESTABLISH TO THE SATISFACTION OF THE
ADMINISTRATION THAT THE TRANSFEROR DID NOT PAY ANY PART
OF THE ORIGINAL PURCHASE PRICE OF THE VEHICLE OR ANY
APPLICABLE TAXES OR FEES FOR THE VEHICLE.
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