The excise tax imposed by this part also is imposed on the issuance by a dealer of a temporary registration plate, if the temporary registration plate is issued for a vehicle that previously was transferred to the dealer without complying with the applicable provisions of Subtitle 1 of this title on transfers to dealers.
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