# Transportation (GTR)

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

### Subtitle 8. Titling Fees and Taxes

#### Section 13-811

The excise tax imposed by this part also is imposed on the issuance by a dealer of a temporary registration plate, if the temporary registration plate is issued for a vehicle that previously was transferred to the dealer without complying with the applicable provisions of Subtitle 1 of this title on transfers to dealers.

---

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