The excise tax imposed by this part also is imposed on the issuance by a dealer of a temporary registration plate, if the temporary registration plate is issued for a vehicle that previously was transferred to the dealer without complying with the applicable provisions of Subtitle 1 of this title on transfers to dealers.

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

Formerly Art. 66 ½, § 3-831.