About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.

Statute Text

Article - Transportation
(a)   In this section, “excise tax” means the tax imposed under § 13–809 of this subtitle.
(b)   This section applies only to a plug–in electric drive vehicle that:
(1)   Has not been modified from original manufacturer specifications;
(2)   Is acquired for use or lease by the taxpayer and not for resale; and
(3)   Is purchased new and titled for the first time on or after July 1, 2014, but before July 1, 2017.
(c)   Subject to available funding, a credit is allowed against the excise tax imposed for a plug–in electric drive vehicle.
(d)   The credit allowed under this section may not exceed the lesser of:
(1)   The product of $125 times the number of kilowatt–hours of battery capacity of the vehicle; or
(2)   $3,000.
(e)   The credit allowed under this section is limited to the acquisition of:
(1)   One vehicle per individual; and
(2)   10 vehicles per business entity.
(f)   A credit may not be claimed under this section:
(1)   For a vehicle unless the vehicle is registered in the State; or
(2)   Unless the manufacturer has already conformed to any applicable State or federal laws or regulations governing clean–fuel vehicle or electric vehicle purchases applicable during the calendar year in which the vehicle is titled.
(g)   The Motor Vehicle Administration shall administer the credit under this section.