Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 08 - TIRE RECYCLING FEE
Chapter 03.08.01 - General Regulations
Section 03.08.01.01 - Definitions
Universal Citation: MD Code Reg 03.08.01.01
Current through Register Vol. 51, No. 6, March 22, 2024
A. For purposes of the tire recycling fee, the following terms have the meaning indicated.
B. Terms Defined.
(1) "Tire" means a continuous rubber or similar material or synthetic material which is pneumatically designed or intended to cover or encircle a wheel which is manufactured for use on any:
(a) Motor vehicle as defined in Tax-General Article, § 9-101(g), Annotated Code of Maryland;
(b) Trailer as defined in the Transportation Article, §
11-169, Annotated Code of Maryland;
(c) Farm implement; or
(d) Machinery which is similar to the vehicles, trailers, or farm implements, in § B(1)(a)--(c) of this regulation.
(2) Tire Wholesaler.
(a) "Tire wholesaler" means a person who transfers tires to a person who is not a consumer.
(b) "Tire wholesaler" does not mean a person who transfers a minimal number of tires on an irregular and noncontinuous basis.
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