When and to whom tax payable

1. Law
2. Maryland Code
3. Transportation
4. Vehicle Laws -- Certificates of Title and Registration of Vehicles
5. Titling Fees and Taxes
6. Excise Tax
7. 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.

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