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 The principal defense discussed in this article (purchasing a boat for use out of state) is no longer valid.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 [...]