1. (1) Before the issuance of a certificate of title for that vehicle; or
2. (2) As to a vehicle registered under § 13-109(c) of this title without a certificate of title, before the registration of that vehicle.

The excise taxes imposed by this part for a vehicle shall be paid to the Administration:

Added by Acts 1977, c. 14, § 2, eff. July 1, 1977.