# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 40 — Electric Vehicle and Low Emission Vehicle Excise Tax Credit

#### Regulation .01 Purpose.

*COMAR 11.15.40.01*

This chapter applies to plug-in electric drive vehicles and zero-emission plug in electric drive vehicles:

A. Applications for excise tax credits; and

B. Annual surcharge fees.