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Ch. 310
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Martin O'Malley, Governor
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CHAPTER 310
(Senate Bill 100)
AN ACT concerning
Motor Vehicle Excise Tax - Active Duty Military Personnel Who Become
Maryland Residents
FOR the purpose of allowing certain members of the military a motor vehicle excise
tax credit under certain circumstances for a vehicle previously titled and
registered in another state; defining a certain term; and generally relating to
the motor vehicle excise tax.
BY repealing and reenacting, with amendments,
Article - Transportation
Section 13-809(c)(3)(i)
Annotated Code of Maryland
(2006 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Transportation
13-809.
(c) (3) (i) 1. IN THIS SUBPARAGRAPH, "MILITARY" INCLUDES
THE COMMISSIONED CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL
OCEANIC AND ATMOSPHERIC ADMINISTRATION, OR THE COAST AND GEODETIC
SURVEY.
2. If the vehicle was formerly titled and registered in
another state and the present owner [has not been a Maryland resident for more than
60 days and] has paid a sales or excise tax to that state at a rate less than that
imposed by this State, then the tax imposed shall apply but at a rate measured by the
difference only between the tax rate paid to the other state and the tax rate imposed
by this section, IF THE PRESENT OWNER:
A. HAS NOT BEEN A MARYLAND RESIDENT FOR
MORE THAN 60 DAYS; OR
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- 1997 -
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