Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TRANSPORTATION |
TITLE 13. VEHICLE LAWS -- CERTIFICATES OF TITLE AND REGISTRATION OF VEHICLES |
SUBTITLE 8. TITLING FEES AND TAXES |
PART II. EXCISE TAX |
§ 13-808. When and to whom tax payable
Latest version.
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The excise taxes imposed by this part for a vehicle shall be paid to the Administration:
(1) Before the issuance of a certificate of title for that vehicle; or
(2) As to a vehicle registered under § 13-109 (c) of this title without a certificate of title, before the registration of that vehicle.