3174                                          LAWS OF MARYLAND                                      Ch. 828

(6) PARAGRAPH (5)(VI) OF THIS SUBSECTION MAY NOT BE
CONSTRUED TO PERMIT A FACILITY TO OFFER A NEW PATIENT CARE
SERVICE FOR WHICH A CERTIFICATE OF NEED IS OTHERWISE REQUIRED.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved May 27, 1986.

CHAPTER 828

(House Bill 1849)

AN ACT concerning

Vessels - Taxation

FOR the purpose of transferring authority from the Comptroller to
the Department of Natural Resources to collect all sales,
use, and excise taxes on vessels; amending certain
definitions and defining certain words; establishing certain
excise tax collection requirements for a boat dealer;
imposing certain obligations on dealers relative to titling
boats; authorizing certain boat number certificates for the
use of dealers and manufacturers, subject to a certain fee;
establishing an excise tax on the sale and use of vessels,
to be collected by the Department of Natural Resources from
a dealer or from a purchaser within a certain time, subject
to certain exceptions; providing for the deposit of excise
tax collections in certain State funds in a certain manner;
restating I certain provision of the law that permits the
Department of Natural Resources to require certain proof of
vessel ownership; establishing certain penalties and
interest and procedures upon the failure of a dealer or
purchaser to remit the tax; providing for the collection of
delinquent taxes; authorizing the Department to conduct
certain investigations and subpoena certain persons and
records in connection therewith; requiring dealers to obtain
certain certificates from manufacturers and making it a
misdemeanor for dealers to transfer vessels without such
certificates; providing for the transfer to the Department
of Natural Resources of certain rights and powers heretofore
exercised by the Comptroller; providing that the sale or use
of vessels is not subject to the sales taxes in Article 81;
repealing a certain exemption from use tax on certain
vessels; and generally relating to the taxation of vessels
and the responsibilities of dealers and manufacturers of
vessels.

BY repealing and reenacting, with amendments,