WILLIAM DONALD SCHAEFER, Governor

Ch. 44

CHAPTER 44

(Senate Bill 806)

AN ACT concerning

Vehicle Laws - Excise Tax Exemption

FOR the purpose of providing that the Motor Vehicle
Administration is responsible for making a certain
determination concerning a vehicle for tax exemption
purposes.

BY repealing and reenacting, with amendments,

Article - Transportation

Section 13-810(b)

Annotated Code of Maryland

(1984 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Transportation

13-810.

(b) On transfer of a vehicle titled in this State and
issuance of a subsequent certificate of title, the vehicle is
exempt from the excise tax imposed by this part, if it is:

(1)  A vehicle transferred to a spouse, son, daughter,
parent, sister, brother, grandparent, father-in-law,
mother-in-law, son-in-law, or daughter-in-law of the transferor,
and no money or other valuable consideration is involved in the
transfer;

(2)  A vehicle repossessed under a security agreement,
unless the sale of the vehicle is required under the agreement;

(3)  A vehicle transferred from an individual to a
partnership or corporation or from a partnership or corporation
to a subpartnership or subsidiary corporation, if the individual,
partner, or corporation is a partner or principal stockholder of
the newly formed partnership, subpartnership, corporation, or
subsidiary corporation, as the case may be;

(4)  A vehicle transferred to a legal heir, legatee,
or distributee;

(5)  A vehicle involuntarily transferred as a result
of divorce or separation proceedings;

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