Ch. 3

1992 LAWS OF MARYLAND

13-818.

(A)    (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)     "MODEL TYPE" AND "MODEL YEAR" HAVE THE MEANING
STATED IN § 4064 OF THE INTERNAL REVENUE CODE.

(3)     "FUEL ECONOMY" HAS THE MEANING STATED IN § 4064 OF
THE INTERNAL REVENUE CODE AS DETERMINED AND ADJUSTED BY THE
U. S. ENVIRONMENTAL PROTECTION AGENCY TO ACCOUNT FOR THE
DIFFERENCE BETWEEN CONTROLLED LABORATORY CONDITIONS AND
ACTUAL ROAD DRIVING.

(4)     "PASSENGER CAR" MEANS A MOTOR VEHICLE THAT MAY
BE REGISTERED AS A CLASS A (PASSENGER) VEHICLE OR REGISTERED
UNDER § 13-937 OF THIS ARTICLE AS A CLASS M (MULTIPURPOSE)
VEHICLE.

(B)    IN CONJUNCTION WITH THE TAX IMPOSED UNDER § 13-809 OF
THIS ARTICLE, A FUEL EFFICIENCY SURCHARGE OR FUEL EFFICIENCY
CREDIT SHALL BE IMPOSED UNDER THIS SECTION BASED ON THE FUEL
ECONOMY RATING OF THE MODEL TYPE OF THE PASSENGER CAR.

(C)    (1) (I) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION, FOR
NEW OR USED PASSENGER CARS WITH A MODEL YEAR OF 1993 OR 1994, A
FUEL EFFICIENCY SURCHARGE OF $100 SHALL BE IMPOSED ON ALL SUCH
PASSENGER CARS THAT HAVE A FUEL ECONOMY RATING THAT IS LESS
THAN 21 MILES PER GALLON.

(II) 1. THIS SUBPARAGRAPH DOES NOT APPLY TO A
PASSENGER CAR REGISTERED UNDER § 13-616 OF THE TRANSPORTATION
ARTICLE.

2. SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION,
FOR NEW OR USED PASSENGER CARS WITH A MODEL YEAR OF 1995 OR
THEREAFTER, A FUEL EFFICIENCY SURCHARGE SHALL BE IMPOSED ON
ALL SUCH PASSENGER CARS THAT HAVE A FUEL ECONOMY RATING THAT
IS LESS THAN 27 MILES PER GALLON. THE FUEL EFFICIENCY SURCHARGE
SHALL BE AN AMOUNT EQUAL TO THE PRODUCT OF MULTIPLYING:

A.      $50; AND

B.      THE NEAREST WHOLE NUMBER OF MILES PER
GALLON THAT THE FUEL ECONOMY RATING OF THE MODEL TYPE OF THE
AUTOMOBILE IS LESS THAN 27 MILES PER GALLON.

(2) THE SURCHARGE IMPOSED UNDER PARAGRAPH (1) OF THIS
SUBSECTION MAY NOT EXCEED AN AMOUNT EQUAL TO 1% OF THE TOTAL
PURCHASE PRICE OF THE PASSENGER CAR AS DEFINED IN § 13-809 OF THIS
ARTICLE.

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