Section 13-808 - When and to whom tax payable. - Maryland Statutes

§ 13-808. When and to whom tax payable.
 

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. 
 

[1977, ch. 14, § 2.]