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MARYLAND STATUTES AND CODES

Section 11-148.1 - Rental vehicle.

§ 11-148.1. Rental vehicle.
 

(a)  In general.- "Rental vehicle" means a passenger car or a vehicle that may be registered as a Class E, F, G, or M vehicle under Title 13, Subtitle 9 of this article: 

(1) That is acquired solely for rental purposes but will not be rented to the same person for a period of more than 180 consecutive days; 

(2) (i) That, at the time of purchase, is part of a fleet of passenger cars owned by the same person, at least five of which meet the criteria in item (1) of this subsection; 

(ii) That, at the time of purchase, is part of a fleet of rental trucks owned by the same person, at least five of which meet the criteria in item (1) of this subsection; or 

(iii) That, at the time of purchase, is part of a fleet of multipurpose passenger vehicles owned by the same person, at least five of which meet the criteria in item (1) of this subsection; 

(3) For which the owner does not provide a driver; and 

(4) That, if the vehicle is a passenger car or multipurpose passenger vehicle, will not be used to transport individuals or property for hire. 

(b)  Exclusions.- "Rental vehicle" does not include: 

(1) A dump truck, as described in § 13-919 of this article; 

(2) A tow truck, as described in § 13-920 of this article; or 

(3) A farm vehicle exempt from the sales and use tax under § 11-201(a) of the Tax - General Article. 
 

[1998, ch. 706; 2005, ch. 25, § 4.] 
 

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