# 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 .03 Definitions.

*COMAR 11.15.40.03*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Administration” means the Motor Vehicle Administration.

  (2) “Autocycle” has the meaning stated in Transportation Article, §11-103.4, Annotated Code of Maryland.

  (3) Base Purchase Price.

    (a) “Base purchase price” means the standard vehicle price as printed on the Monroney sticker.

    (b) “Base purchase price” does not include:

      (i) Shipping or freight charges;

      (ii) After manufacture items included with the vehicle at the time of purchase;

      (iii) Extended warranties;

      (iv) State or federal taxes;

      (v) Registration fees;

      (vi) Calculation of a dealer trade-in allowance;

      (vii) Dealer discounts or rebates;

      (viii) State, federal, or local government purchase incentives; or

      (ix) Vehicle options.

  (4) “Excise tax” has the meaning stated in Transportation Article, §13-809, Annotated Code of Maryland.

  (5) “Fuel cell electric vehicle” has the meaning stated in Transportation Article, §11-125.1, Annotated Code of Maryland.

  (6) “Monroney sticker” means the label required under 15 U.S.C. §1232, as amended.

  (7) Plug-in Electric Drive Vehicle.

    (a) “Plug-in electric drive vehicle” has the meaning stated in Transportation Article, §21-1003.2, Annotated Code of Maryland; and

    (b) “Plug-in electric drive vehicle” is not a zero-emission plug in electric drive vehicle.

  (8) Zero-Emission Plug-in Electric Drive Vehicle.

    (a) “Zero-emission plug-in electric drive vehicle” has the meaning stated in Transportation Article, §13-815, Annotated Code of Maryland; and

    (b) “Zero-emission plug-in electric drive vehicle” is not capable of producing tailpipe emissions.