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§ 8-710.3. Collection of excise taxes by licensed boat dealers

West's Annotated Code of MarylandNatural Resources

West's Annotated Code of Maryland
Natural Resources
Title 8. Waters (Refs & Annos)
Subtitle 7. State Boat Act (Refs & Annos)
MD Code, Natural Resources, § 8-710.3
§ 8-710.3. Collection of excise taxes by licensed boat dealers
Currentness
In general
(a) A licensed boat dealer shall collect the excise tax on all sales of vessels to be titled and numbered and on all sales of vessels to be federally documented to be used in the State as required under §§ 8-712 and 8-716 of this subtitle.
Compliance with Subtitle
(b) A licensed boat dealer who operates a bare-boat charter shall insure that any owner of a vessel in the fleet of the dealer to be used in the State has:
(1) Complied with §§ 8-712 and 8-716 of this subtitle; and
(2) Numbered the vessel to be chartered in the State as the state of principal use.

Credits

Added by Acts 1986, c. 828, § 1. Amended by Acts 1990, c. 6, § 2.
MD Code, Natural Resources, § 8-710.3, MD NAT RES § 8-710.3
Current with legislation effective through June 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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