Dirk Schwenk’s note, December, 2009: On April 1, 2005, the Ocean City Dispatch picked up the story on the Kushell v. DNR decision. Boat owners should be aware that the statute was changed after this decision and no longer requires that a boat be purchased with the intent that it be used in Maryland waters. [...]
2005 Court of Appeals Decisions
November 16, 2011 By Leave a Comment
Dirk Schwenk’s note, January 2010: Boat owners should be aware that the statute was changed after this decision and no longer requires that a boat be purchased with the intent that it be used in Maryland waters. There remain significant other defenses to an assessment for vessel tax. _____________________________________________ On March 14, 2005, Maryland’s highest [...]
Boat Tax 2005
November 16, 2011 By Leave a Comment
Dirk Schwenk’s note, December, 2009 — Since this article was written, there have been significant changes made to the Maryland boat tax statute. The principal defense discussed in this article (purchasing a boat for use out of state) is no longer valid. There are new exceptions to tax, however, including a legislative 90 day window [...]