2013 Maryland Code
§ 13-815 - Tax credit for electric vehicles.

MD Transp Code § 13-815 (2013) What's This?


(a) (1) In this section the following words have the meanings indicated.

(2) “Excise tax” means the tax imposed under § 13-809 of this subtitle.

(3) “Qualified plug-in electric drive vehicle” means a motor vehicle that:

(i) Is made by a manufacturer;

(ii) Is manufactured primarily for use on public streets, roads, and highways;

(iii) Has not been modified from original manufacturer specifications;

(iv) Is acquired for use or lease by the taxpayer and not for resale;

(v) Is rated at not more than 8,500 pounds unloaded gross vehicle weight;

(vi) Has a maximum speed capability of at least 55 miles per hour;

(vii) Is propelled to a significant extent by an electric motor that draws electricity from a battery that:

1. For a 4-wheeled motor vehicle, has a capacity of not less than 4 kilowatt-hours;

2. For a 2-wheeled or 3-wheeled motor vehicle, has a capacity of not less than 2.5 kilowatt-hours; and

3. Is capable of being recharged from an external source of electricity; and

(viii) Is titled by the taxpayer on or after October 1, 2010, but before July 1, 2013.

(b) (1) A credit is allowed against the excise tax imposed for a qualified plug-in electric drive vehicle.

(2) Subject to the limitations under subsections (c) through (e) of this section, the credit allowed under this section equals 100% of the excise tax imposed for a vehicle.

(c) The credit allowed under this section may not exceed $2,000.

(d) The credit allowed under this section is limited to the acquisition of:

(1) One vehicle per individual; and

(2) 10 vehicles per business entity.

(e) A credit may not be claimed under this section:

(1) For a vehicle unless the vehicle is registered in the State;

(2) Unless the manufacturer has already conformed to any applicable State or federal laws or regulations governing clean-fuel vehicle or electric vehicle purchases applicable during the calendar year in which the vehicle is titled; or

(3) For a vehicle that was initially registered in another state.

(f) The Motor Vehicle Administration shall administer the credit under this section.

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