MD
Maryland Senate Bill SB109

Maryland 2022 Regular Session

Maryland Senate Bill SB109 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 70
21
3-– 1 –
4-Chapter 70
5-(Senate Bill 109)
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+ *sb0109*
89
9-Vehicle Excise Tax – Exemption – Active Duty Military
10+SENATE BILL 109
11+Q5 2lr0342
12+ (PRE–FILED) CF HB 497
13+By: Senator Elfreth
14+Requested: July 23, 2021
15+Introduced and read first time: January 12, 2022
16+Assigned to: Budget and Taxation
17+Committee Report: Favorable
18+Senate action: Adopted
19+Read second time: February 1, 2022
1020
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.
21+CHAPTER ______
1522
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)
23+AN ACT concerning 1
2124
22-BY adding to
23- Article – Transportation
24-Section 13–810(f)
25- Annotated Code of Maryland
26- (2020 Replacement Volume and 2021 Supplement)
25+Vehicle Excise Tax – Exemption – Active Duty Military 2
2726
28- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
29-That the Laws of Maryland read as follows:
27+FOR the purpose of exempting a vehicle owned by a member of the military on active duty 3
28+or who returns to the State from active duty from the vehicle excise tax under certain 4
29+circumstances; and generally relating to an exemption from the vehicle excise tax for 5
30+active duty military members. 6
3031
31-Article – Transportation
32+BY repealing and reenacting, with amendments, 7
33+ Article – Transportation 8
34+Section 13–809(c)(3)(i) 9
35+ Annotated Code of Maryland 10
36+ (2020 Replacement Volume and 2021 Supplement) 11
3237
33-13–809.
38+BY adding to 12
39+ Article – Transportation 13
40+Section 13–810(f) 14
41+ Annotated Code of Maryland 15
42+ (2020 Replacement Volume and 2021 Supplement) 16
3443
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.
44+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
45+That the Laws of Maryland read as follows: 18
3846
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[:
47+Article – Transportation 19
48+ 2 SENATE BILL 109
4449
45- A. Has] HAS not been a Maryland resident for more than 60
46-days[;
47- Ch. 70 2022 LAWS OF MARYLAND
4850
49-– 2 –
50- B. Is a member of the military on active duty and has not
51-been a Maryland resident for more than 1 year; or
51+13–809. 1
5252
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].
53+ (c) (3) (i) [1. In this subparagraph, “military” includes the 2
54+Commissioned Corps of the Public Health Service, the National Oceanic and Atmospheric 3
55+Administration, or the Coast and Geodetic Survey. 4
5656
57-13–810.
57+ 2.] If the vehicle was formerly titled and registered in another 5
58+state and the present owner has paid a sales or excise tax to that state at a rate less than 6
59+that imposed by this State, then the tax imposed shall apply but at a rate measured by the 7
60+difference only between the tax rate paid to the other state and the tax rate imposed by this 8
61+section, if the present owner[: 9
5862
59- (F) (1) IN THIS SUBSECTION , “MILITARY” INCLUDES THE COMMISSIONED
60-CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL OCEANIC AND
61-ATMOSPHERIC ADMINISTRATION , AND THE COAST AND GEODETIC SURVEY.
63+ A. Has] HAS not been a Maryland resident for more than 60 10
64+days[; 11
6265
63- (2) A VEHICLE IS EXEMPT FROM THE E XCISE TAX IMPOSED BY THIS
64-PART ON ISSUANCE OF AN ORIGINAL CERTIFICATE OF TITLE IF THE VEHICLE:
66+ B. Is a member of the military on active duty and has not 12
67+been a Maryland resident for more than 1 year; or 13
6568
66- (I) IS OWNED BY A MEMBER OF THE MILI TARY ON ACTIVE DUTY
67-OR WHO RETURNS TO THE STATE FROM ACTIVE DU TY; AND
69+ C. Is a Maryland resident who is a member of the military 14
70+returning to Maryland from, or on, active duty and who applies for titling and registration 15
71+in Maryland no more than 1 year after returning]. 16
6872
69- (II) WAS FORMERLY TITLED A ND REGISTERED IN ANO THER
70-STATE BY THE PRESENT OWNER OF THE VEHICLE.
73+13–810. 17
7174
72- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
73-1, 2022.
75+ (F) (1) IN THIS SUBSECTION , “MILITARY” INCLUDES THE COMMISSIONED 18
76+CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL OCEANIC AND 19
77+ATMOSPHERIC ADMINISTRATION , AND THE COAST AND GEODETIC SURVEY. 20
7478
75-Approved by the Governor, April 12, 2022.
79+ (2) A VEHICLE IS EXEMPT FROM THE E XCISE TAX IMPOSED BY THIS 21
80+PART ON ISSUANCE OF AN ORIGINAL CERTIFICATE OF TITLE IF THE VEHICLE: 22
81+
82+ (I) IS OWNED BY A MEMBER OF THE MILI TARY ON ACTIVE DUTY 23
83+OR WHO RETURNS TO THE STATE FROM ACTIVE DU TY; AND 24
84+
85+ (II) WAS FORMERLY TITLED A ND REGISTERED IN ANO THER 25
86+STATE BY THE PRESENT OWNER OF THE VEHICLE. 26
87+
88+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 27
89+1, 2022. 28