clear space clear space clear space white space
A
 r c h i v e s   o f   M a r y l a n d   O n l i n e
  Maryland State Archives | Index | Help | Search search for:
clear space
white space
Session Laws, 2000
Volume 797, Page 1626   View pdf image
 Jump to  
   << PREVIOUS  NEXT >>
clear space clear space clear space white space
Ch. 271 2000 LAWS OF MARYLAND
(7) A vehicle transferred by a corporation to its stockholder or
stockholders or by a limited liability company to its member or members as a
liquidating distribution of tangible personal property where the vehicle or vehicles
transferred are not a principal or substantial asset of the corporation or limited
liability company as determined by the Administration; (8) A vehicle transferred as a result of a reorganization within the
meaning of § 368(a) of the Internal Revenue Code OR A VEHICLE TRANSFERRED AS A
RESULT OF A TAX EXEMPT STATUTORY MERGER OR CONSOLIDATION OF A
CORPORATION AND A LIMITED LIABILITY COMPANY IF NO GAIN OR LOSS IS
RECOGNIZED AS A RESULT OF THE TRANSACTION UNDER § 332 AND § 721 OF THE
INTERNAL REVENUE CODE; [or] (9) A vehicle transferred to a Family Investment Program recipient or an
individual certified by the Department of Human Resources or a local department of
social services as eligible for transfer of the vehicle that was exempted from the excise
tax imposed by this part under subsection (a)(24) of this section; OR (10) A VEHICLE TRANSFERRED INTO A WRITTEN INTER VIVOS TRUST IN
WHICH THE TRANSFEROR IS THE PRIMARY BENEFICIARY. 23-106. (a) This section does not apply to: (1) Any transfer of a used vehicle to any licensed dealer or to any foreign dealer; (2) Any transfer between: (i) Spouses; (ii) A parent and child; or (iii) Co-owners of the vehicle to be transferred when a co-owner's
name is being removed from the title; (3) Any transfer of a used vehicle that is not to be both titled and
registered in this State; (4) Any transfer of a used vehicle among any agencies of the State; [or] (5) Any transfer of a used vehicle as described in § 13-503.2 of this article; OR (6) ANY TRANSFER OF A USED VEHICLE INTO A WRITTEN INTER VIVOS
TRUST IN WHICH THE TRANSFEROR IS THE PRIMARY BENEFICIARY. (b) (1) Except as provided in paragraph (4) of this subsection, if any licensed
dealer that also is an inspection station transfers any used vehicle, it shall: (i) Prepare and attach an inspection certificate to a window of the
vehicle; or - 1626 -


  		clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Session Laws, 2000
Volume 797, Page 1626   View pdf image
 Jump to  
   << PREVIOUS  NEXT >>


This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.

Tell Us What You Think About the Maryland State Archives Website!

An Archives of Maryland electronic publication.
For information contact msa.helpdesk@maryland.gov.

©Copyright  October 11, 2023
Maryland State Archives