Legal Opinion
Schwartz v. Maryland Department of Natural Resources
Court of Appeals of Maryland
Decided March 14, 2005No. 94, September Term, 2004PublishedCited by 57 opinions
1Opinion of the CourtRaker, J.
We must decide in this case whether appellants were required to pay Maryland excise tax under section 8-716(c) of the State Boat Act, Md.Code (1973, 2000 Repl. Vol), §§ 8-701 et seq. of the Natural Resources Article. We shall hold that appellants are liable for the tax, albeit for different reasons than were relied upon by the Circuit Court.
I
On June 9, 2000, appellants Robert and Joanne Schwartz purchased a new Symbol Model 557 yacht, later named the Mahalo Hawaii IV (hereinafter “the vessel”), from The Yacht Center dealership in Edgewater, Maryland.
On June 10, 2000, appellants signed a DNR…
2Cases cited14 opinions
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3Cited by57 opinions
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