WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: Subsections (a) through (e) of this section
are new language derived without substantive change
from former Art. 81, §§ 280C and 280D(a)(l) and (2),
(c)(l)(i) and (2), and (d).

Subsections (f) and (g)(2) and (3) of this section are
new language added to state conditions for
decertification and the requirements that the
Secretary provide a certification notice and send the
Comptroller a copy of a decertification notice. They
are based on the limitation for certain adjustments in
the years when initial and final certifications are
issued and the required income tax adjustment when a
decertification occurs in former Art. 81, § 280D(b)
and (c)(3) -- now TG §§ 10-206 and 10-207.

Subsection (g)(1) of this section is new language
derived without substantive change from former NR §
5-219.

In the introductory language of subsection (d)(1) of
this section, the phrase "[w]ithin 2 years of
certification" is added for clarity.

In subsection (g)(1) of this section, the former
reference to the Joint Committee on Administrative,
Executive, and Legislative Review is deleted as
unnecessary in light of SG §§ 10-111 and 10-112(a)(4).

Article - Transportation

13-809.

(b) (1) Except as otherwise provided in this part, in
addition to any other charge required by the Maryland Vehicle
Law, an excise tax is imposed:

[(1)] (I) For each original and each subsequent
certificate of title issued in this State for a motor vehicle,
trailer, or semitrailer; and

[(2)] (II) For each motor vehicle, trailer, or
semitrailer that is in interstate operation and registered under
§ 13-109(c) of this title without a certificate of title.

(2) A POLITICAL SUBDIVISION OF THE STATE MAY NOT
IMPOSE A SALES TAX, A USE TAX, OR EXCISE TAX ON THE ISSUANCE OF
MOTOR VEHICLE CERTIFICATE OF TITLE.

REVISOR'S NOTE: Ch. ___, Acts of 1988, which enacted the

Tax - General Article, also amended subsection (b) of
this section to add paragraph (2), which repeats
provisions of the first sentence of former Art. 81, §
411B.

- 727 -