# COMAR Title 08 — Department of Natural Resources

## Subtitle 04 — Boating

### Chapter 14 — Documented Vessels

**Authority:** Natural Resources Article, §§8-704(c) and 8-712.1, Annotated Code of Maryland

**Administrative History:** Effective date: August 16, 1982 (9:16 Md. R. 1604)

**Administrative History:** Regulation .01 amended effective November 28, 2011 (38:24 Md. R. 1501)

**Administrative History:** Regulation .02 adopted effective January 17, 1983 (10:1 Md. R. 28)

**Administrative History:** Regulation .02 amended effective November 28, 2011 (38:24 Md. R. 1501)

#### Regulation .01 Validation Stickers.

*COMAR 08.04.14.01*

A. In order to use Maryland waters for pleasure, a vessel documented with the U.S. Coast Guard with principal use in Maryland must display validation stickers issued in accordance with the provisions of Natural Resources Article, §8-712.1, Annotated Code of Maryland.

B. The vessel excise tax is levied at the rate of 5 percent of the purchase price.

C. Validation stickers expire December 31 of the year following issuance.

D. The color of the stickers shall represent the year the decals expire, with red for stickers that expire in 2012, followed by blue, international orange, and green, in rotation.

E. If the validation stickers are defaced, lost, or destroyed, a sworn affidavit to that effect shall be filed within 15 days with the Department by the vessel owner and application made for replacements. A service fee of $1 will be charged for the replacements.

#### Regulation .02 Exemptions.

*COMAR 08.04.14.02*

A. The following federally documented vessels may not be regarded as using Maryland waters for pleasure:

  (1) Commercially registered vessels that are:

    (a) For hire with a licensed captain on board;

    (b) Used exclusively by a marine school as a training vessel;

    (c) Used principally in the commercial fisheries of this State; or

    (d) Used exclusively to test marine equipment;

  (2) A vessel used for public service and owned by the United States government, another state, or any political subdivision;

  (3) A federally documented vessel in Maryland for storage, repairs, or resale, and not in use; and

  (4) A federally documented yacht on cruise through Maryland waters, visiting or in a race in Maryland, and which is determined to be used principally in another state.