§ 13-809. Determination of taxes relating to motor vehicles
West's Annotated Code of MarylandTransportationEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Transportation, § 13-809
§ 13-809. Determination of taxes relating to motor vehicles
(ii) As to a person trading in a nonleased vehicle to enter into a lease for a period of more than 180 consecutive days, “total purchase price” means the retail value of the vehicle as certified by the dealer, including any dealer processing charge, less an allowance for the trade-in of the nonleased vehicle but with no allowance for other nonmonetary consideration.
(iii) As to a person trading in a leased vehicle to enter into another lease for a period of more than 180 consecutive days with a different leasing company or to purchase a vehicle, “total purchase price” means the retail value of the vehicle as certified by the dealer, including any dealer processing charge, less an allowance for the trade-in of the leased vehicle but with no allowance for other nonmonetary consideration.
(b)(1) Except as otherwise provided in this part, in addition to any other charge required by the Maryland Vehicle Law,1 an excise tax is imposed:
(c)(1) Except as provided in subsection (b)(2) of this section, the tax imposed by this section is 6 percent of the fair market value of the vehicle.
(3)(i) If the vehicle was formerly titled and registered in another state and the present owner 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 has not been a Maryland resident for more than 60 days.
(d) Each applicant for a certificate of title or for registration under § 13-109(c) of this title shall submit to the Administration:
(e) Any person who fails to pay the excise tax as required in this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.
Credits
Added by Acts 1977, c. 14, § 2, eff. July 1, 1977. Amended by Acts 1977, c. 672; Acts 1980, c. 455; Acts 1981, c. 477; Acts 1982, c. 846; Acts 1985, c. 581; Acts 1987, c. 293; Acts 1988, c. 2, § 4; Acts 1988, c. 110, § 1; Acts 1990, c. 705, § 5; Acts 1991, 1st Sp. Sess., c. 2; Acts 1996, c. 140, § 1, eff. Jan. 1, 1997; Acts 1997, c. 14, § 1, eff. April 8, 1997; Acts 1999, c. 28, § 1, eff. Oct. 1, 1999; Acts 1999, c. 361, § 1, eff. Oct. 1, 1999; Acts 1999, c. 512, § 1, eff. Oct. 1, 1999; Acts 2000, c. 19, § 1, eff. Oct. 1, 2000; Acts 2001, c. 361, § 1, eff. July 1, 2001; Acts 2001, c. 362, § 1, eff. July 1, 2001; Acts 2003, c. 249, § 2, eff. July 1, 2003; Acts 2003, c. 249, § 3, eff. July 1, 2007; Acts 2004, c. 545, § 1, eff. June 1, 2004; Acts 2006, c. 152, § 1, eff. Oct. 1, 2006; Acts 2006, c. 152, § 2, eff. July 1, 2007; Acts 2007, c. 310, § 1, eff. July 1, 2007; Acts 2007, c. 311, § 1, eff. July 1, 2007; Acts 2007, 1st Sp. Sess., c. 6, § 4, eff. Jan. 1, 2008; Acts 2008, c. 633, § 1, eff. May 22, 2008; Acts 2008, c. 634, § 1, eff. May 22, 2008; Acts 2008, c. 667, § 1, eff. Oct. 1, 2008; Acts 2010, c. 304, § 1, eff. May 4, 2010; Acts 2012, c. 210, § 1, eff. Oct. 1, 2012; Acts 2012, c. 211, § 1, eff. Oct. 1, 2012; Acts 2016, c. 728, § 1, eff. Oct. 1, 2016; Acts 2022, c. 70, § 1, eff. July 1, 2022; Acts 2022, c. 71, § 1, eff. July 1, 2022.
Formerly Art. 66 ½, §§ 1-126, 1-199, 3-831.
Footnotes
Transportation, § 11-101 et seq.
MD Code, Transportation, § 13-809, MD TRANS § 13-809
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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