BY repealing and reenacting, without amendments,
Article - Transportation
Section 13-810(c)(l)
Annotated Code of Maryland

(1998 Replacement Volume and 1998 Supplement)

(As enacted by Chapter 706 of the Acts of the General Assembly of 1998)

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

Article - Transportation

13-809.

(c) (1) Except as provided in subsection (b)(2) of this section, the tax
imposed by this section is 5 percent of the fair market value of the vehicle.

(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 sales and use tax on the vehicle under Title 11 of the Tax - General Article.

(3) (i) If the vehicle was formerly titled and registered in another state
and the present owner has not been a Maryland resident for more than 30 days and
has paid a sales or excise tax to that state at a rate less than that imposed by this
State, then the tax imposed shall apply but at a rate measured by the difference only
between the tax rate paid to the other state and the tax rate imposed by this section.

(II) IF THE VEHICLE WAS FORMERLY TITLED AND REGISTERED IN
ANOTHER STATE AND THE PRESENT OWNER REQUESTS TO TRANSFER THE VEHICLE
IN ACCORDANCE WITH § 13-810(C)(1) OF THIS SUBTITLE, THE ADMINISTRATION
SHALL CHANGE OR CORRECT THE NAMES CONTAINED IN THE CERTIFICATE OF
TITLE:

1. AT THE TIME THE EXCISE TAX THAT IS CREDITED OR
IMPOSED UNDER THIS SECTION IS PAID AND A NEW TITLE IS ISSUED; AND

2. WITHOUT ISSUING MULTIPLE CERTIFICATES OF TITLE OR
CHARGING ADDITIONAL FEES.

[(ii)](III) Except as provided in subsection (b)(2) of this section, the
minimum tax imposed under this section shall be $100.

13-810.

(c) 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:

(1) A vehicle transferred to a spouse, son, daughter, grandchild, parent,
sister, brother, grandparent, father-in-law, mother-in-law, son-in-law, or
daughter-in-law of the transferor, and no money or other valuable consideration is
involved in the transfer;