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.
§ 13-811
Md. Code, Transportation § 13-811, under Article — Transportation.
Md. Code, Transportation § 13-811