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Session Laws, 2004
Volume 801, Page 785   View pdf image
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ROBERT L. EHRLICH, JR., Governor                             Ch. 207

(3)     The holding of a vessel that is titled or numbered in another state or
is federally documented, provided:

(i) The vessel is held for resale or listed for resale by a licensed
dealer; and

(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;

(4)     Purchase of a vessel by the State or any political subdivision;

(5)     Purchase of a vessel by an eleemosynary organization which the
Secretary has approved;

(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;

(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;

(8)     The possession of a vessel [that was purchased or acquired prior to
coming into the State by a nonresident of] IN the State [and] THAT is not used OR TO
BE USED principally on the waters of the State and [if] FOR WHICH the issuance of a
title is not sought OR REQUIRED UNDER THIS SUBTITLE, 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;

(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

(10)   The possession within the State of a vessel that:
(i) Is owned by a nonprofit organization that:

- 785 -

 

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Session Laws, 2004
Volume 801, Page 785   View pdf image
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