# Transportation (GTR)

## Title 13. Vehicle Laws -- Certificates of Title and Registration of Vehicles

### Subtitle 8. Titling Fees and Taxes

#### Section 13-808

The excise taxes imposed by this part for a vehicle shall be paid to the Administration:

(1) Before the issuance of a certificate of title for that vehicle; or

(2) As to a vehicle registered under Sec. 13-109(c) of this title without a certificate of title, before the registration of that vehicle.

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Md. Code Ann., Transp. (as displayed at mgaleg.maryland.gov, October 16, 2026)