|
|
|
|
|
|
|
|
|
|
|
|
|
|
ROBERT L. EHRLICH, JR., Governor Ch. 74
(3) The holding of a vessel that is titled or numbered in another state or
is federally documented, provided:
(i) The vessel is held for resale or listed for resale by a licensed
dealer; and
(ii) The vessel owner signs an affidavit that there will be no use of
the vessel on the waters of the State other than for a sea trial;
(4) Purchase of a vessel by the State or any political subdivision;
(5) Purchase of a vessel by an eleemosynary organization which the
Secretary has approved;
(6) The purchase within the State of a vessel if the owner paid or
incurred a liability for the Maryland sales and use tax on the vessel prior to July 1,
1986;
(7) The possession within the State of a vessel which was purchased
outside the State if the owner paid or incurred a liability for the Maryland use tax on
the vessel prior to July 1, 1986;
(8) The possession of a vessel in the State that is not used or to be used
principally on the waters of the State and for which the issuance of a title is not
sought or required under this subtitle, except that:
(i) A vessel is not deemed used on the waters of the State if the
vessel is used for 90 days or less of a calendar year; and
(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:
|
|
|
|
|
|
|
|
|
|
- 599 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
