WILLIAM DONALD SCHAEFER, Governor Ch. 610

(ii) 2 cents for each 25 cents or part of 25
cents in excess of an exact dollar.

11-106.

(a)  In this section[, "passenger rental car" means]:

(1)  "RENTAL CAR OR TRUCK" MEANS a passenger car, as
defined in § 11-144.1 of the Transportation Article, OR A VEHICLE
THAT MAY BE REGISTERED AS A CLASS E, F, OR G VEHICLE UNDER TITLE
13, SUBTITLE 9 OF THE TRANSPORTATION ARTICLE:

[(1)] (I) that is acquired solely for rental purposes
but will not be rented to the same person for a period of more
than 180 consecutive days;

[(2)] (II) 1. that, at the time of purchase, is part
of a fleet of passenger cars OR TRUCKS owned by the same person,
at least 5 of which meet the criteria in item [(1)] (I) of this
[subsection] PARAGRAPH; OR

2. THAT, AT THE TIME OF PURCHASE, IS PART
OF A FLEET OF RENTAL TRUCKS OWNED BY THE SAME PERSON, AT LEAST 5
OF WHICH MEET THE CRITERIA IN ITEM (I) OF THIS PARAGRAPH;

[(3)] (III) for which the owner does not provide a
driver; and

[(4)] (IV) that, IF THE VEHICLE IS A PASSENGER CAR,
will not be used to transport individuals or property for hire;
AND

(2)  "RENTAL CAR OR TRUCK" DOES NOT INCLUDE:

(I)  A DUMP TRUCK, AS DESCRIBED IN § 13-919 OF
THE TRANSPORTATION ARTICLE;

(II)  A TOW TRUCK, AS DESCRIBED IN § 13-920 OF
THE TRANSPORTATION ARTICLE; OR

(III)  A FARM VEHICLE EXEMPT FROM THE SALES AND
USE TAX UNDER § 326(LL) OF THIS SUBTITLE § 11-201(A) OF THIS
TITLE.

(b)  A vendor is allowed a credit against the sales and use
tax equal to the amount that the vendor pays as excise tax
imposed on a [passenger] rental car OR TRUCK under § 13-809 of
the Transportation Article.

(c)  Within 3 years after the due date of the sales and use
tax return for the period during which the excise tax was paid, a
vendor shall complete and file, with a sales and use tax return,
a claim form for a credit under subsection (b) of this section.

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