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ROBERT L. EHRLICH, JR., Governor Ch. 130
[(6)] (7) 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)] (8) 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)] (9) 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)] (10) 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)] (11) 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.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect October 1, 2006.
Approved April 25, 2006.
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