LAWRENCE J. HOGAN, JR., Governor Ch. 70
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Chapter 70
(Senate Bill 109)
AN ACT concerning
Vehicle Excise Tax – Exemption – Active Duty Military
FOR the purpose of exempting a vehicle owned by a member of the military on active duty
or who returns to the State from active duty from the vehicle excise tax under certain
circumstances; and generally relating to an exemption from the vehicle excise tax for
active duty military members.
BY repealing and reenacting, with amendments,
Article – Transportation
Section 13–809(c)(3)(i)
Annotated Code of Maryland
(2020 Replacement Volume and 2021 Supplement)
BY adding to
Article – Transportation
Section 13–810(f)
Annotated Code of Maryland
(2020 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Transportation
13–809.
(c) (3) (i) [1. In this subparagraph, “military” includes the
Commissioned Corps of the Public Health Service, the National Oceanic and Atmospheric
Administration, or the Coast and Geodetic Survey.
2.] If the vehicle was formerly titled and registered in another
state and the present owner has paid a sales or excise tax to that state at a rate less than
that imposed by this State, then the tax imposed shall apply but at a rate measured by the
difference only between the tax rate paid to the other state and the tax rate imposed by this
section, if the present owner[:
A. Has] HAS not been a Maryland resident for more than 60
days[;
Ch. 70 2022 LAWS OF MARYLAND
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B. Is a member of the military on active duty and has not
been a Maryland resident for more than 1 year; or
C. Is a Maryland resident who is a member of the military
returning to Maryland from, or on, active duty and who applies for titling and registration
in Maryland no more than 1 year after returning].
13–810.
(F) (1) IN THIS SUBSECTION , “MILITARY” INCLUDES THE COMMISSIONED
CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL OCEANIC AND
ATMOSPHERIC ADMINISTRATION , AND THE COAST AND GEODETIC SURVEY.
(2) A VEHICLE IS EXEMPT FROM THE E XCISE TAX IMPOSED BY THIS
PART ON ISSUANCE OF AN ORIGINAL CERTIFICATE OF TITLE IF THE VEHICLE:
(I) IS OWNED BY A MEMBER OF THE MILI TARY ON ACTIVE DUTY
OR WHO RETURNS TO THE STATE FROM ACTIVE DU TY; AND
(II) WAS FORMERLY TITLED A ND REGISTERED IN ANO THER
STATE BY THE PRESENT OWNER OF THE VEHICLE.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2022.
Approved by the Governor, April 12, 2022.