Join Date: Oct 2009
Location: Swarthmore, PA
Thanked 90 Times in 80 Posts
Rep Power: 7
...Now, here is the part I would be worried about. Maryland does not recognize taxes paid to jurisdictions that don't reciprocate. This is a quote from the Maryland regulations.
§8-716(f) of the State Boat Act allows reciprocity credit for excise or sales tax previously paid to another jurisdiction if:
The vessel was formerly titled or numbered in another jurisdiction; or
The vessel was formerly federally documented and principally used in another jurisdiction; and
The present owner paid a sales or excise tax on the vessel to the other jurisdiction (proof required – validated receipt, etc.); and
The jurisdiction to which the tax was paid would allow an equivalent exemption or credit for vessel excise tax formerly paid to the State of Maryland.
That last item might keep you from getting credit for PAs tax monies when you go to MD. I would get something in writing before I made any assumptions...
The placement of "or" and "and" makes this extraordinarily complicated. My reading of this says that you either need to comply with the first item or comply with all of the rest of the items. Since the first item is simply "The vessel was formerly titled or numbered in another jurisdiction," if I title the boat in PA then I should be able to move it back to MD at a later date. The rest of the stuff is irrelevant because I would have complied with everything before the "or." But a convoluted argument could be made that the conjunctions are grouped differently.
Sheesh! This is ridiculous!
What is even more scary is the "12 minute rule" which leads the boat owner to be guilty until proven innocent, and meanwhile ties up your boat with a lien that takes forever and massive lawyer $$$ to get out of:
Boating Law - Boat Tax - Read This Before You Go To A Hearing!
All I want to do is pay my tax to just one state. It's enough to make one want to just Federalize all this stuff. Where's Article I Section 8 when we need it?
Last edited by TakeFive; 01-15-2010 at 09:07 PM.