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2007 Laws of Maryland
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Ch. 118
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(5) Purchase of a vessel by the State or any political subdivision;
(6) Purchase of a vessel by an eleemosynary organization which the
Secretary has approved;
(7) 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;
(8) 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;
(9) The possession of a vessel in the State that is not used or to be
used principally on the waters of the State and 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;
(10) 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;
(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;
(11) The possession within the State of a vessel that:
(i) Is owned by a nonprofit organization that:
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- 1090 -
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