There is a newer version of the Maryland Code
Maryland Transportation Section 11-138
§ 11-138.
  "New vehicle" means a vehicle:
    (1)   The owner of which is a manufacturer, distributor, or licensed dealer; and
    (2)   That never has been used to destroy its newness or to convert it into or make it a used or secondhand vehicle, as these terms are commonly used or understood in trade or business.
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