Ch. 245

LAWS OF MARYLAND

Article - Transportation

Section 13-810 and 13-923, 13-923, and 13-933

Annotated Code of Maryland

(1987 Replacement Volume)

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

Article - Transportation

13-810.

(a) On issuance in this State of an original or subsequent
certificate of title for a vehicle, the vehicle is exempt from
the excise tax imposed by this part, if it is:

(1)  A mobile home over 35 feet long;

(2)  A vehicle owned by the United States and used in
the investigation of any violation or suspected violation of any
law of the United States;

(3)  A vehicle owned by this State or any political
subdivision of this State;

(4)  A fire engine or other fire department emergency
apparatus, including any vehicle operated by or in connection
with any fire department;

(5)  An ambulance, rescue, or other vehicle owned and
operated for the benefit of the public by a nonprofit rescue
squad;

(6)  A vehicle owned and operated by the Civil Air
Patrol;

(7)  A vehicle owned and held for the use of the
public by a unit of a national veterans' organization;

(8)  A vehicle owned and operated by a Maryland
chapter of the American Red Cross;

(9)  A vehicle acquired by an insurance company as a
result of a comprehensive or collision claim;

(10)  A vehicle registered in a jurisdiction the laws
of which do not require titling and acquired for resale by a
licensed dealer;

(11)  A vehicle that is involuntarily transferred to a
licensed dealer and for which a certificate of title is not
available;

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