§ 15-608. Collection of taxes or fees required for titling vehicle
West's Annotated Code of MarylandTransportationEffective: October 1, 2018
Effective: October 1, 2018
MD Code, Transportation, § 15-608
§ 15-608. Collection of taxes or fees required for titling vehicle
(a) A title service agent that, on behalf of the Administration, collects and remits the vehicle excise tax imposed under Title 13, Subtitle 8 of this article may keep the lesser of $12 per vehicle or 0.6% of the gross excise tax that the title service agent collects.
(b) Each title service agent that collects any tax or fee required for titling a vehicle shall:
(c) Each title service agent that collects any tax or fee required for titling a vehicle shall, during business hours, allow any representative of the Administration and any police officer full access to the documents and records required to be kept under subsection (b) of this section.
(d) If the Administration finds that the records of a title service agent are inadequate or incorrect and that the amount of excise tax collected for the Administration on these sales cannot be determined accurately from the records:
(e)(1) If, under subsection (d) of this section, the Administration determines the taxable sales of vehicles facilitated by the title service agent and computes the tax due, the Administration shall:
(f) If a title service agent fails to keep any records of sales of vehicles, the Administration may compute the tax due as provided in § 13-407 of the Tax--General Article.
Credits
Added by Acts 2018, c. 512, § 1, eff. Oct. 1, 2018.
MD Code, Transportation, § 15-608, MD TRANS § 15-608
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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