Boat Use Tax Struck Down:A ruling on March 14 by Maryland's highest court means that boat owners who bought boats and used them elsewhere before relocating to Maryland and who were assessed the state's 5% sales/use tax may be able to get refunds. To read the full opinion go to cours.state.md.us/opinions/coa/2005/96a04.pdf or visit the Web site of the law firm at boatinglaw.com.