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Ch. 14
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776
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LAWS OF MARYLAND
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which defines "immediate family", is
incorporated into its provisions. This item
is the only place in present Art. 66 1/2 where
the term "immediate family" was used;
consequently, the definition no longer is
necessary and is deleted.
In subsection (b)(2) of this section, the more
correct term "security agreement", which is
defined in §11-156 of this article, is
substituted for the obsolete "lien contract".
Present Art- 66 1/2, §3-831 (g), provides that
" {t}he Administration may determine the
applicability of the excise tax" in four
specified cases. However, the statute
provides no standards or guidelines to govern
the Administrations determinations and,
therefore, leaves the entire provision
constitutionally suspect. To avoid the
constitutional issue, the references to these
cases have been revised to specify expressly
their applicability, in accordance with
current practice, and have been placed in the
appropriate listings of this section. Thus,
present §3—831(g)(ii), as revised, now appears
as subsection (b)(6) of this section; present
§3-831(g)(iii) now appears as subsection
(b)(5) of this section; and present
§3-831(g)(iv) now appears as subsection
(a)(11) of this section. As to present
§3-831(g)(i), see §13-811 of this subtitle.
The Commission notes that several of the
exemptions listed in this section are similar
to, but worded somewhat differently than, the
exemptions from registration fees set forth in
§13-903 of this title. Compare, e.g.,
subsections (a) (4) and (a) (5) of this section
with §13-903(a)(2). Similarly, while
§13—903(a)(1) exempts from registration fees
"a vehicle ... owned and operated by the
United States", subsection (a) (2) of this
section only exempts from the excise tax "a
vehicle owned by the United States and used in
the investigation of any violation ... of any
law of the United States". The General
Assembly may wish to compare these exemptions
and, where appropriate, conform them.
13-811. TAX ON VEHICLES TRANSFERRED IN VIOLATION OF
SUBTITLE 1.
THE EXCISE TAX IMPOSED BY THIS PART ALSO IS IMPOSED
ON THE ISSUANCE BY A DEALER OF A TEMPORARY REGISTRATION
PLATE, IF THE TEMPORARY REGISTRATION PLATE IS ISSUED FOR
A VEHICLE THAT PREVIOUSLY HAS TRANSFERRED TO THE DEALER
WITHOUT COMPLYING WITH THE APPLICABLE PROVISIONS OF
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