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Session Laws, 1982
Volume 742, Page 4698   View pdf image
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4698

LAWS OF MARYLAND

Ch. 846

(1)  For each original and each subsequent
certificate of title issued in this State for a motor
vehicle, trailer, or semitrailer; and

(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)  (1) The tax imposed by this section is 5 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)  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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 847

(House Bill 219)

AN ACT concerning

Elevators in Buildings

FOR the purpose of requiring that any new building
constructed after a certain date have an a passenger

 

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Session Laws, 1982
Volume 742, Page 4698   View pdf image
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