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Ch. 118
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Martin O'Malley, Governor
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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
(ii) Is used for the purposes of the organization;
(12) The possession within the State of a vessel for a period of not more
than one year if the current owner is a member of the armed services and is serving on
active duty in this State; or
(13) The sale of a vessel within the State if:
(i) The vessel is purchased from a licensed dealer;
(ii) The issuance of a title is not sought or required;
(iii) The vessel is not used or to be used principally on the waters
of this State;
(iv) The vessel is duly registered in another jurisdiction within
30 days of the date of purchase; and
(v) The dealer and the purchaser execute an agreement
certifying the state of principal use for the vessel which is filed with the Department
within 30 days of the date of purchase.
(g) (1) A person may claim a credit against any tax imposed under
subsection (c) of this section on a vessel for sales tax the person has paid to the State,
to another state, or to the District of Columbia on materials and equipment that are
incorporated into the vessel, if:
(i) 1. The person is 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. The vessel is to be used 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
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-1091 -
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