§ 13-810. Exemptions from excise tax
West's Annotated Code of MarylandTransportationEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Transportation, § 13-810
§ 13-810. Exemptions from excise tax
(a) On issuance in this State of an original or subsequent certificate of title for a vehicle, the vehicle is exempt from the excise tax imposed by this part, if it is:
(24) A vehicle acquired by a religious, charitable, or volunteer organization exempt from taxation under § 501(c) of the Internal Revenue Code, the Department of Human Services, or a local department of social services for the purpose of transferring the vehicle to a Family Investment Program recipient or an individual certified by the Department of Human Services or a local department of social services as eligible for the transfer;
(b) The provisions of subsection (c)(1) and (3) of this section do not apply to the transfer of a vehicle if:
(c) On transfer of a vehicle titled in this State and issuance of a subsequent certificate of title, the vehicle is exempt from the excise tax imposed by this part, if it is:
(3) A vehicle transferred from an individual to a partnership, limited liability company, or corporation or from a partnership, limited liability company, or corporation to a subpartnership, subsidiary limited liability company, or subsidiary corporation, if the individual, partnership, limited liability company, or corporation is a partner, member, or principal stockholder of the newly formed partnership, subpartnership, limited liability company, subsidiary limited liability company, corporation, or subsidiary corporation, as the case may be;
(7) A vehicle transferred by a corporation to its stockholder or stockholders or by a limited liability company to its member or members as a liquidating distribution of tangible personal property where the vehicle or vehicles transferred are not a principal or substantial asset of the corporation or limited liability company as determined by the Administration;
(8) A vehicle transferred as a result of a reorganization within the meaning of § 368(a) of the Internal Revenue Code or a vehicle transferred as a result of a statutory merger or consolidation of a corporation and a limited liability company if no gain or loss is recognized as a result of the transaction under § 332 and § 721 of the Internal Revenue Code;
(9) A vehicle transferred to a Family Investment Program recipient or an individual certified by the Department of Human Services or a local department of social services as eligible for transfer of the vehicle that was exempted from the excise tax imposed by this part under subsection (a)(24) of this section;
(d) The Administration may exempt from the excise tax imposed by this part any vehicle of a law enforcement agency of the United States or of any other state, if the United States or other state provides a reciprocal exemption for law enforcement vehicles of this State.
(e) If the owner of a vehicle that is exempt under subsection (a)(17) or (18) of this section from the vehicle excise tax subsequently registers the vehicle under any other section of this title, the owner shall pay the excise tax based on the fair market value of the vehicle at the time the exemption was initially granted.
(f)(1) In this subsection, “military” includes the Commissioned Corps of the Public Health Service, the National Oceanic and Atmospheric Administration, and the Coast and Geodetic Survey.
Credits
Added by Acts 1977, c. 14, § 2, eff. July 1, 1977. Amended by Acts 1978, c. 855; Acts 1978, c. 864; Acts 1978, c. 950; Acts 1978, c. 969; Acts 1980, c. 542; Acts 1982, c. 821; Acts 1984, c. 255; Acts 1985, c. 10, § 3; Acts 1985, c. 306, §§ 1, 2; Acts 1987, c. 44; Acts 1988, c. 110, § 1; Acts 1988, c. 245; Acts 1989, c. 5, § 1; Acts 1990, c. 455; Acts 1991, c. 145; Acts 1993, c. 5, § 1; Acts 1993, c. 353; Acts 1993, c. 415; Acts 1994, c. 3, § 1, eff. Feb. 28, 1994; Acts 1996, c. 304, § 1, eff. Oct. 1, 1996; Acts 1997, c. 603, § 1, eff. July 1, 1997; Acts 1998, c. 53, § 2, eff. Oct. 1, 1998; Acts 1998, c. 637, §§ 2, 3, eff. June 1, 1998; Acts 1998, c. 706, § 1, eff. July 1, 1999; Acts 1999, c. 28, § 1, eff. Oct. 1, 1999; Acts 2000, c. 271, § 1, eff. July 1, 2000; Acts 2000, c. 349, § 1, eff. July 1, 2001; Acts 2000, c. 388, § 1, eff. Oct. 1, 2000; Acts 2000, c. 535, § 1, eff. Oct. 1, 2000; Acts 2001, c. 255, § 1, eff. June 1, 2001; Acts 2001, c. 730, § 1, eff. Oct. 1, 2001; Acts 2002, c. 19, § 4, eff. April 9, 2002; Acts 2017, c. 62, § 6; Acts 2017, c. 344, § 1, eff. Oct. 1, 2017; Acts 2017, c. 663, § 1, eff. July 1, 2017; Acts 2022, c. 70, § 1, eff. July 1, 2022; Acts 2022, c. 71, § 1, eff. July 1, 2022.
Formerly Art. 66 ½, § 3-831.
MD Code, Transportation, § 13-810, MD TRANS § 13-810
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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