MD
Maryland House Bill HB497

Maryland 2022 Regular Session

Maryland House Bill HB497 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 71
21
3-– 1 –
4-Chapter 71
5-(House Bill 497)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ *hb0497*
89
9-Vehicle Excise Tax – Exemption – Active Duty Military
10+HOUSE BILL 497
11+Q5 2lr1752
12+ CF SB 109
13+By: Delegate Buckel
14+Introduced and read first time: January 21, 2022
15+Assigned to: Ways and Means
16+Committee Report: Favorable
17+House action: Adopted
18+Read second time: March 12, 2022
1019
11-FOR the purpose of exempting a vehicle owned by a member of the military on active duty
12-or who returns to the State from active duty from the vehicle excise tax under certain
13-circumstances; and generally relating to an exemption from the vehicle excise tax for
14-active duty military members.
20+CHAPTER ______
1521
16-BY repealing and reenacting, with amendments,
17- Article – Transportation
18-Section 13–809(c)(3)(i)
19- Annotated Code of Maryland
20- (2020 Replacement Volume and 2021 Supplement)
22+AN ACT concerning 1
2123
22-BY adding to
23- Article – Transportation
24-Section 13–810(f)
25- Annotated Code of Maryland
26- (2020 Replacement Volume and 2021 Supplement)
24+Vehicle Excise Tax – Exemption – Active Duty Military 2
2725
28- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
29-That the Laws of Maryland read as follows:
26+FOR the purpose of exempting a vehicle owned by a member of the military on active duty 3
27+or who returns to the State from active duty from the vehicle excise tax under certain 4
28+circumstances; and generally relating to an exemption from the vehicle excise tax for 5
29+active duty military members. 6
3030
31-Article – Transportation
31+BY repealing and reenacting, with amendments, 7
32+ Article – Transportation 8
33+Section 13–809(c)(3)(i) 9
34+ Annotated Code of Maryland 10
35+ (2020 Replacement Volume and 2021 Supplement) 11
3236
33-13–809.
37+BY adding to 12
38+ Article – Transportation 13
39+Section 13–810(f) 14
40+ Annotated Code of Maryland 15
41+ (2020 Replacement Volume and 2021 Supplement) 16
3442
35- (c) (3) (i) [1. In this subparagraph, “military” includes the
36-Commissioned Corps of the Public Health Service, the National Oceanic and Atmospheric
37-Administration, or the Coast and Geodetic Survey.
43+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
44+That the Laws of Maryland read as follows: 18
3845
39- 2.] If the vehicle was formerly titled and registered in another
40-state and the present owner has paid a sales or excise tax to that state at a rate less than
41-that imposed by this State, then the tax imposed shall apply but at a rate measured by the
42-difference only between the tax rate paid to the other state and the tax rate imposed by this
43-section, if the present owner[:
46+Article – Transportation 19
4447
45- A. Has] HAS not been a Maryland resident for more than 60
46-days[;
48+13–809. 20 2 HOUSE BILL 497
4749
48- B. Is a member of the military on active duty and has not Ch. 71 2022 LAWS OF MARYLAND
4950
50-– 2 –
51-been a Maryland resident for more than 1 year; or
5251
53- C. Is a Maryland resident who is a member of the military
54-returning to Maryland from, or on, active duty and who applies for titling and registration
55-in Maryland no more than 1 year after returning].
52+ (c) (3) (i) [1. In this subparagraph, “military” includes the 1
53+Commissioned Corps of the Public Health Service, the National Oceanic and Atmospheric 2
54+Administration, or the Coast and Geodetic Survey. 3
5655
57-13–810.
56+ 2.] If the vehicle was formerly titled and registered in another 4
57+state and the present owner has paid a sales or excise tax to that state at a rate less than 5
58+that imposed by this State, then the tax imposed shall apply but at a rate measured by the 6
59+difference only between the tax rate paid to the other state and the tax rate imposed by this 7
60+section, if the present owner[: 8
5861
59- (F) (1) IN THIS SUBSECTION , “MILITARY” INCLUDES THE COMMISSIONED
60-CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL OCEANIC AN D
61-ATMOSPHERIC ADMINISTRATION , AND THE COAST AND GEODETIC SURVEY.
62+ A. Has] HAS not been a Maryland resident for more than 60 9
63+days[; 10
6264
63- (2) A VEHICLE IS EXEMPT FR OM THE EXCISE TAX IM POSED BY THIS
64-PART ON ISSUANCE OF AN ORIGINAL CERTIFIC ATE OF TITLE IF THE VEHICLE:
65+ B. Is a member of the military on active duty and has not 11
66+been a Maryland resident for more than 1 year; or 12
6567
66- (I) IS OWNED BY A MEMBER OF THE MILITARY ON A CTIVE DUTY
67-OR WHO RETURNS TO TH E STATE FROM ACTIVE DUT Y; AND
68+ C. Is a Maryland resident who is a member of the military 13
69+returning to Maryland from, or on, active duty and who applies for titling and registration 14
70+in Maryland no more than 1 year after returning]. 15
6871
69- (II) WAS FORMERLY TITLED A ND REGISTERED IN ANO THER
70-STATE BY THE PRESENT OWNER OF THE VEHICLE .
72+13–810. 16
7173
72- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
73-1, 2022.
74+ (F) (1) IN THIS SUBSECTION , “MILITARY” INCLUDES THE COMMISSIONED 17
75+CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL OCEANIC AND 18
76+ATMOSPHERIC ADMINISTRATION , AND THE COAST AND GEODETIC SURVEY. 19
7477
75-Approved by the Governor, April 12, 2022.
78+ (2) A VEHICLE IS EXEMPT FR OM THE EXCISE TAX IM POSED BY THIS 20
79+PART ON ISSUANCE OF AN ORIGINAL CERTIFIC ATE OF TITLE IF THE VEHICLE: 21
80+
81+ (I) IS OWNED BY A MEMBER OF THE MILITARY ON A CTIVE DUTY 22
82+OR WHO RETURNS TO THE STATE FROM ACTIVE DUT Y; AND 23
83+
84+ (II) WAS FORMERLY TITLED A ND REGISTERED IN ANO THER 24
85+STATE BY THE PRESENT OWNER OF THE VEHICLE . 25
86+
87+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 26
88+1, 2022. 27
89+