<?xml version='1.0' encoding='utf-8'?>
<section article="gtr" article_name="Transportation" number="13-808" title_number="13" title_name="Vehicle Laws -- Certificates of Title and Registration of Vehicles" subtitle_number="8" subtitle_name="Titling Fees and Taxes">
  <text>The excise taxes imposed by this part for a vehicle shall be paid to the Administration:</text>
  <level label="1">
    <text>Before the issuance of a certificate of title for that vehicle; or</text>
  </level>
  <level label="2">
    <text>As to a vehicle registered under § 13-109(c) of this title without a certificate of title, before the registration of that vehicle.</text>
  </level>
</section>
