A trade-in allowance under Transportation Article, §13-809(a)(3)(i), Annotated Code of Maryland, shall only apply when: The owner or co-owner of the trade-in vehicle is the owner or co-owner of the vehicle being purchased; or The owner or co-owner of the trade-in vehicle is a relative as defined in §B of this regulation of the owner or co-owner of the vehicle being purchased. In this regulation, a relative means a spouse, son, daughter, grandchild, parent, sister, brother, grandparent, father-in-law, mother-in-law, son-in-law, or daughter-in-law of the owner or co-owner of the trade-in vehicle and is the owner or co-owner of the vehicle being purchased. For a relative who qualifies for a trade-in allowance, the dealer shall submit an application for a certificate of title to the Administration with: A completed application for Maryland Gift Certification (VR-103) certifying the relationship to the owner or co-owner of the trade-in vehicle and vehicle being purchased; and Proof of the relationship if the last names of the relatives are different. A trade-in allowance may be applied when the owner of the trade-in vehicle is the primary beneficiary of an inter-vivos trust and the purchased vehicle is in the name of the inter-vivos trust.