- A. In order to use Maryland waters for pleasure, a vessel documented with the U.S. Coast Guard with principal use in Maryland must display validation stickers issued in accordance with the provisions of Natural Resources Article, §8-712.1, Annotated Code of Maryland.
- B. The vessel excise tax is levied at the rate of 5 percent of the purchase price.
- C. Validation stickers expire December 31 of the year following issuance.
- D. The color of the stickers shall represent the year the decals expire, with red for stickers that expire in 2012, followed by blue, international orange, and green, in rotation.
- E. If the validation stickers are defaced, lost, or destroyed, a sworn affidavit to that effect shall be filed within 15 days with the Department by the vessel owner and application made for replacements. A service fee of $1 will be charged for the replacements.
Authority: Natural Resources Article, §§8-704(c) and 8-712.1, Annotated Code of Maryland
Effective date: August 16, 1982 (9:16 Md. R. 1604)
Regulation .01 amended effective November 28, 2011 (38:24 Md. R. 1501)
Regulation .02 adopted effective January 17, 1983 (10:1 Md. R. 28)
Regulation .02 amended effective November 28, 2011 (38:24 Md. R. 1501)