Title 13. Vehicle Laws -- Certificates of Title and Registration of Vehicles — Subtitle 8. Titling Fees and Taxes

The fee for each certificate of title issued for a rental vehicle is $100.

The fee for each certificate of title issued for an off–highway recreational vehicle is $70.

The fee for each certificate of title issued for a motor scooter or a moped is $40.

The fee for each certificate of title issued for a trailer with a gross vehicle weight of 3,000 pounds or less is $100 if:

On the death of a joint owner of a vehicle, the Administration may not charge a fee for a new certificate of title issued for the vehicle to another joint owner who is the surviving spouse.

On the death of a sole owner of a vehicle, the Administration may not charge a fee for a new certificate of title issued for the vehicle to a surviving spouse if ownership of the vehicle is transferred in accordance with § 13–114 of this title.

In this section the following words have the meanings indicated.

“Fair market value” means:

“Trailer” has the meaning stated in § 11–169 of this article.

Except as otherwise provided in this part, in addition to any other charge required by the Maryland Vehicle Law, an excise tax is imposed:

A political subdivision of the State may not impose a sales tax, a use tax, or excise tax on the issuance of a motor vehicle certificate of title.

Except as provided in subsection (b)(2) of this section, the tax imposed by this section is:

If the vehicle formerly was a vehicle exempt from the tax imposed by this section, the tax shall be reduced by any amount previously paid by the present owner as a sales and use tax on the vehicle under Title 11 of the Tax – General Article.

The time of purchase of the vehicle; and

The purchase price and other information relating to the determination of the fair market value of the vehicle which may include, but is not limited to:

A mobile home over 35 feet long;

A vehicle owned by the United States and used in the investigation of any violation or suspected violation of any law of the United States;

A vehicle owned or leased by this State or any political subdivision of this State;

A fire engine or other fire department emergency apparatus, including any vehicle operated by or in connection with any fire department;

An ambulance, rescue, or other vehicle owned and operated for the benefit of the public by a nonprofit rescue squad;

A vehicle owned and operated by the Civil Air Patrol;

A vehicle owned and held for the use of the public by a unit of a national veterans’ organization;

A vehicle owned and operated by a Maryland chapter of the American Red Cross;

A vehicle acquired by an insurance company as a result of a comprehensive or collision claim;

A vehicle registered in a jurisdiction the laws of which do not require titling and acquired for resale by a licensed dealer;

A vehicle that is involuntarily transferred to a licensed dealer and for which a certificate of title is not available;

A school bus owned by a religious organization or a private school which is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code;

A privately owned bus used only for operating the transportation system of any political subdivision in this State, if the bus is used for the transportation of the public on regular schedules and between fixed termini;

A vehicle otherwise exempt from the excise tax by any other applicable law;

A vehicle which is used regularly for the transportation of individuals with disabilities and owned by a nonprofit organization providing direct care services to individuals with disabilities which is licensed by the Maryland Department of Health and is wholly or partially funded by the State;

A mobile hearing and vision screening vehicle owned and operated for the benefit of the public by a nonprofit civic organization;

Registered under § 13–923 of this title;

Registered under § 13–933 of this title;

A salvage vehicle acquired by a licensed dealer that has been restored by the licensed dealer and that has been inspected under § 13–507(a)(2)(ii) of this title;

A vehicle acquired for resale by a licensed dealer if the dealer reassignment sections contained on the certificate of title are exhausted;

A Class M motor home or Class G travel trailer that is transferred or retitled in the dealership’s name under § 15–305(d)(2) of this article;

A special purpose vehicle owned by a coal company if the vehicle is used:

A vehicle which is used exclusively in the transportation of disabled or elderly persons, owned by a nonprofit organization, and in which the Maryland Transit Administration retains a security interest;

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;

A vehicle that is transferred to a trust or from a trust to one or more beneficiaries in accordance with § 14.5–1001 of the Estates and Trusts Article; or

On or before December 31, 2026, a vehicle that:

The vehicle that is transferred was previously exempt under subsection (a)(17) or (18) of this section; and

The transferee of the vehicle titles and registers the vehicle under any other section of this title.

A vehicle transferred to:

A vehicle repossessed under a security agreement, unless the sale of the vehicle is required under the agreement;

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;

A vehicle transferred to a legal heir, legatee, or distributee;

A vehicle involuntarily transferred as a result of divorce or separation proceedings;

A vehicle that is jointly owned and transferred to the name of one of the owners, if the transferee can establish to the satisfaction of the Administration that the transferor did not pay any part of the original purchase price of the vehicle or any applicable taxes or fees for the vehicle;

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;

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;

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;

A vehicle transferred into a written inter vivos trust in which the transferor is the primary beneficiary; or

A vehicle transferred to a lessee who exercises an option under a vehicle leasing agreement for an initial term of more than 180 consecutive days to purchase the leased vehicle at the end of the lease.

Is owned by an active service member or a service member who returns to the State from active duty; and

Was formerly titled and registered in another state by the present owner of the vehicle.

Keep complete and accurate records of each taxable sale, together with a record of the tax collected on the sale;

Keep copies of every invoice, bill of sale, and other pertinent documents and records, in the form that the Administration requires; and

Preserve these records in original form for at least 3 years, unless the Administration consents in writing to their earlier destruction or, by order, requires that they be kept for a longer period.

The Administration shall determine the taxable sales of the dealer for the period involved and compute the tax from the best information available; and

The determination and computation of the Administration are prima facie correct.

If, under subsection (c) of this section, the Administration determines the sales of vehicles and computes the tax due, it shall:

If the dealer fails to pay the tax and assessment within 10 days after receiving the notice from the Administration, the Administration may levy, in addition to the tax and assessment, a penalty equal to 25 percent of the tax due.

First, to any penalty and interest accrued under this section; and

Then, to the tax due.

25% in fiscal year 2019; and

50% in fiscal year 2020 and each year thereafter.

In this section the following words have the meanings indicated.

“Autocycle” has the meaning stated in § 11–103.4 of this article.

“Excise tax” means the tax imposed under § 13–809 of this subtitle.

“Zero–emission plug–in electric drive vehicle” means a motor vehicle that:

A zero–emission plug–in electric drive vehicle that:

A fuel cell electric vehicle that:

$3,000 for each zero–emission plug–in electric drive vehicle or fuel cell electric vehicle purchased; or

One vehicle per individual; and

10 vehicles per business entity.

For a vehicle unless the vehicle is registered in the State; or

Unless the manufacturer has already conformed to any applicable State or federal laws or regulations governing clean–fuel vehicle or electric vehicle purchases applicable during the calendar year in which the vehicle is titled.

In this section the following words have the meanings indicated.

“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.

“Model type” and “model year” have the meaning stated in § 4064 of the Internal Revenue Code.

“Passenger car” means a motor vehicle that may be registered as a Class A (passenger) vehicle or registered under § 13–937 of this title as a Class M (multipurpose) vehicle.

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 subtitle.

The credit granted under paragraph (3) 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 subtitle.