WILLIAM DONALD SCHAEFER, Governor                   Ch. 110

(1) Pay or retain enough to pay:

(iv) The salaries and other expenses of the
Truck Weight Enforcement Division of the Maryland State Police in
enforcing Title 24 of this article, the provisions of [Article 81
of the Code] THE TAX - GENERAL ARTICLE on [road taxes on] THE
motor [carriers] CARRIER TAX, and the provisions of [Articles 27
and] ARTICLE 56 of the Code on motor fuel fraud and MOTOR fuel
tax fraud; and

13-809.

(c) (2) If the vehicle formerly was a vehicle exempt from
the tax imposed by this section, the tax shall be reduced by any
amount previously paid by the present owner as a [retail] sales
AND USE tax on the vehicle under [the Retail Sales Tax Act of the
Code] TITLE 11 OF THE TAX - GENERAL ARTICLE.

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:

(8) A vehicle transferred as a result of a
reorganization within the meaning of § 368(a) or in accordance
with § 371 or § 374 of the Internal Revenue Code [of 1954].

13-812.

(e)  (1) If, under subsection (d) of this section, the
Administration determines the sales of vehicles and computes the
tax due, it shall:

(i) Levy [a deficiency] AN assessment against
the dealer [in the amounts specified in Article 81, § 345 of the
Code] FOR THE DEFICIENCY, INTEREST, AND PENALTIES IN THE MANNER
AUTHORIZED IN §§ 13-401, 13-601, AND 13-701 OF THE TAX - GENERAL
ARTICLE; and

(ii) Notify the dealer of the tax due and of
the amount of the deficiency assessment.

(f)  If a dealer fails to keep any records of sales of
vehicles, the Administration may compute the tax due as provided
in [Article 81, § 357(b) of the Code] § 13-408(B) OF THE TAX -
GENERAL ARTICLE.

22-221.

(k) (1) The operator of any commercial MOTOR vehicle as
defined in [§ 412(b) of Article 81] § 9-201 OF THE TAX - GENERAL
ARTICLE shall use warning lamps when the posted speed limit is in

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