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Ch. 272
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2002 LAWS OP MARYLAND
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(II) THE VESSEL OWNER SIGNS AN AFFIDAVIT THAT THERE WILL
BE NO USE OF THE VESSEL ON THE WATERS OF THE STATE OTHER THAN FOR A SEA
TRIAL;
(3) (4) Purchase of a vessel by the State or any political subdivision;
(4) (5) Purchase of a vessel by an eleemosynary organization which the
Secretary has approved;
(5) (6) The purchase within the State of a vessel if the owner paid or
incurred a liability for the Maryland sales and use tax on the vessel prior to July 1,
1986;
(6) (7) The possession within the State of a vessel which was
purchased outside the State if the owner paid or incurred a liability for the Maryland
use tax on the vessel prior to July 1, 1986;
(7) (8) The possession of a vessel that was purchased or acquired prior
to coming into the State by a nonresident of the State and is not used principally on
the waters of the State and if the issuance of a title is not sought, EXCEPT THAT:
(I) A VESSEL IS NOT DEEMED USED ON THE WATERS OF THE
STATE IF THE VESSEL IS USED FOR 90 DAYS OR LESS OF A CALENDAR YEAR; AND
(II) IF A VESSEL IS USED FOR MORE DAYS THAN 90 DAYS IN A
CALENDAR YEAR THE PERIOD OF 90 DAYS SHALL BE COUNTED IN THE
DETERMINATION OF PRINCIPAL USE UNDER THIS SUBTITLE;
(84 (9) The possession within the State of a vessel if the current owner,
before July 1, 1986:
(i) 1. Was licensed by the Department to catch, for commercial
purposes, finfish, eels, crabs, conch, terrapin, soft-shell clams, hard-shell clams,
oysters, or any other fish; and
2. Used the vessel for any of the commercial fishing purposes
described in item 1 of this item; or
(ii) 1. Was licensed as a commercial fishing guide under the
provisions of § 4-210 of this article; and
2. Used the vessel as a charter boat with a license as
provided in § 4-745(d)(2) of this article; or
(9) (10) The possession within the State of a vessel that:
(i) Is owned by a nonprofit organization that:
1. Is qualified as tax exempt under § 501(c)(4) of the Internal
Revenue Code; and
2. Is engaged in providing a program to render its best
efforts to contain, clean up, and otherwise mitigate spills of oil or other substances
occurring in United States coastal and tidal waters; and
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- 2086 -
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