|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2006 LAWS OF MARYLAND
|
|
|
|
|
Ch. 73
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(ii) If a vessel is used for more days than 90 days in a calendar year,
the period of 90 days shall be counted in the determination of principal use under this
subtitle;
(9) The possession within the State of a vessel if the current owner,
before July 1, 1986:
(i) 1. Was licensed by the Department to catch, for commercial
purposes, finfish, eels, crabs, conch, terrapin, soft-shell clams, hard-shell clams,
oysters, or any other fish; and
2. Used the vessel for any of the commercial fishing purposes
described in item 1 of this item; or
(ii) 1. Was licensed as a commercial fishing guide under the
provisions of § 4-210 of this article; and
2. Used the vessel as a charter boat with a license as
provided in § 4-745(d)(2) of this article; [or]
(10) The possession within the State of a vessel that:
(i) Is owned by a nonprofit organization that:
1. Is qualified as tax exempt under § 501(c)(4) of the Internal
Revenue Code; and
2. Is engaged in providing a program to render its best
efforts to contain, clean up, and otherwise mitigate spills of oil or other substances
occurring in United States coastal and tidal waters; and
(ii) Is used for the purposes of the organization; OR
(11) THE POSSESSION WITHIN THE STATE OF A VESSEL FOR A PERIOD OF
NOT MORE THAN ONE YEAR IF THE CURRENT OWNER IS A MEMBER OF THE ARMED
SERVICES AND IS SERVING ON ACTIVE DUTY IN THIS STATE.
(f) (1) This subsection applies to possession within the State of a vessel if:
(i) The vessel was formerly:
1. Titled or numbered in another jurisdiction; or
2. Federally documented and principally used in another
jurisdiction;
(ii) The present owner has paid a sales or excise tax on the vessel to
the other jurisdiction; and
(iii) The jurisdiction to which the tax was paid would allow an
exemption or credit under its sales or excise tax for excise tax on a vessel formerly
paid to the State.
(2) For a vessel described in paragraph (1) of this subsection:
- 596 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
