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Ch. 254 1993 LAWS OF MARYLAND
8-402.
(b) All revenues collected from the following, after deductions provided by law,
shall be credited to the Gasoline and Motor Vehicle Revenue Account:
(1) All of the motor vehicle fuel tax;
(2) Except as otherwise provided by law, the vehicle titling tax AND THE
SALES TAX REVENUE DISTRIBUTED UNDER § 2-1303 OF THE TAX—GENERAL
ARTICLE;
(3) Except for revenues collected under Parts III and IV of Title 13, Subtitle
9 of this article, vehicle registration fees; and
(4) The revenue disbursed to this account under §§ 2-614 and 2—617(1) of
the Tax—General Article.
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:
(19) A salvage vehicle acquired by a licensed dealer that has been restored by
the licensed dealer and that has been inspected under § 13-506 (b)(1)(i) of this title; [or]
(20) A vehicle acquired for resale by a licensed dealer if the dealer
reassignment sections contained on the certificate of title are exhausted[.]; OR
(21) A PASSENGER CAR OR MULTIPURPOSE PASSENGER VEHICLE:
(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;
(II) THAT, AT THE TIME OF PURCHASE, IS PART OF A FLEET OF
PASSENGER CARS OR MULTIPURPOSE PASSENGER VEHICLES OWNED BY THE SAME
PERSON, AT LEAST 5 OF WHICH MEET THE CRITERIA IN SUBITEM (I) OF THIS ITEM;
(III) FOR WHICH THE OWNER DOES NOT PROVIDE A DRIVER; AND .
(IV) THAT WILL NOT BE USED TO TRANSPORT INDIVIDUALS OR
PROPERTY FOR HIRE.
13-814.
(a) Money collected under this part AND SALES TAX REVENUE DISTRIBUTED
UNDER § 2-1303 OF THE TAX GENERAL ARTICLE shall be deposited in the State
treasury and accounted for on the records of the State Comptroller.
(b) The State Comptroller shall:
(1) Transfer and credit 20 percent of this money to the Transportation
Revenue Sharing Account in the Transportation Trust Fund; and
(2) As to the rest:
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