1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “Administration” means the Motor Vehicle Administration.
   2. (2) “Comptroller” means the Comptroller of Maryland.
   3. (3) “Qualified vehicle” means a class F (tractor) vehicle described under Transportation Article, §13-923, Annotated Code of Maryland, that is titled and registered in the State.
   4. (4) “Tax Credit Certificate” means a certificate issued by the Administration that certifies, a vehicle owner meets the requirements to claim a credit against the State Income Tax for the expense of registering the qualified vehicle in the State during the taxable year, as set forth under this chapter and in Tax-General Article, §10-734.1, Annotated Code of Maryland.

Authority: Commercial Law Article, §§14-1502 and 14-1503; Tax-General Article, §10-734.1(g); Transportation Article, §§12-104(b), 13-808, and 13-817; Annotated Code of Maryland

Effective date: September 25, 2017 (44:19 Md. R. 897)