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.
Structure Maryland Statutes
Title 13 - Vehicle Laws -- Certificates of Title and Registration of Vehicles
Subtitle 8 - Titling Fees and Taxes
Section 13-808 - When and to Whom Tax Payable
Section 13-809 - Imposition of Tax
Section 13-811 - Tax on Vehicles Transferred in Violation of Subtitle 1
Section 13-812 - Collection of Tax and Fees by Dealer
Section 13-813 - Jeopardy Assessment