EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0497*
HOUSE BILL 497
Q5 2lr1752
CF SB 109
By: Delegate Buckel
Introduced and read first time: January 21, 2022
Assigned to: Ways and Means
Committee Report: Favorable
House action: Adopted
Read second time: March 12, 2022
CHAPTER ______
AN ACT concerning 1
Vehicle Excise Tax – Exemption – Active Duty Military 2
FOR the purpose of exempting a vehicle owned by a member of the military on active duty 3
or who returns to the State from active duty from the vehicle excise tax under certain 4
circumstances; and generally relating to an exemption from the vehicle excise tax for 5
active duty military members. 6
BY repealing and reenacting, with amendments, 7
Article – Transportation 8
Section 13–809(c)(3)(i) 9
Annotated Code of Maryland 10
(2020 Replacement Volume and 2021 Supplement) 11
BY adding to 12
Article – Transportation 13
Section 13–810(f) 14
Annotated Code of Maryland 15
(2020 Replacement Volume and 2021 Supplement) 16
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – Transportation 19
13–809. 20 2 HOUSE BILL 497
(c) (3) (i) [1. In this subparagraph, “military” includes the 1
Commissioned Corps of the Public Health Service, the National Oceanic and Atmospheric 2
Administration, or the Coast and Geodetic Survey. 3
2.] If the vehicle was formerly titled and registered in another 4
state and the present owner has paid a sales or excise tax to that state at a rate less than 5
that imposed by this State, then the tax imposed shall apply but at a rate measured by the 6
difference only between the tax rate paid to the other state and the tax rate imposed by this 7
section, if the present owner[: 8
A. Has] HAS not been a Maryland resident for more than 60 9
days[; 10
B. Is a member of the military on active duty and has not 11
been a Maryland resident for more than 1 year; or 12
C. Is a Maryland resident who is a member of the military 13
returning to Maryland from, or on, active duty and who applies for titling and registration 14
in Maryland no more than 1 year after returning]. 15
13–810. 16
(F) (1) IN THIS SUBSECTION , “MILITARY” INCLUDES THE COMMISSIONED 17
CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL OCEANIC AND 18
ATMOSPHERIC ADMINISTRATION , AND THE COAST AND GEODETIC SURVEY. 19
(2) A VEHICLE IS EXEMPT FR OM THE EXCISE TAX IM POSED BY THIS 20
PART ON ISSUANCE OF AN ORIGINAL CERTIFIC ATE OF TITLE IF THE VEHICLE: 21
(I) IS OWNED BY A MEMBER OF THE MILITARY ON A CTIVE DUTY 22
OR WHO RETURNS TO THE STATE FROM ACTIVE DUT Y; AND 23
(II) WAS FORMERLY TITLED A ND REGISTERED IN ANO THER 24
STATE BY THE PRESENT OWNER OF THE VEHICLE . 25
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 26
1, 2022. 27