Title 9. Fuel Taxes — Subtitle 2. Motor Carrier Tax
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 9-201 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–201LinkCopy Citation
(a)
In this subtitle the following words have the meanings indicated.
(b)
(1)
“Commercial motor vehicle” means any motor vehicle used or maintained for the transportation of persons or property that:
(i)
has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds;
(ii)
has 3 or more axles; or
(iii)
is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds.
(2)
“Commercial motor vehicle” does not include:
(i)
a privately owned antique truck that:
(1)
is registered as a historic motor vehicle under § 13–936 of the Transportation Article; and
(2)
displays appropriate registration plates that the Motor Vehicle Administration issues;
(ii)
a commercial motor vehicle that is operated:
(1)
by a state or a subdivision of a state;
(2)
by the United States;
(3)
by a joint unit of:
(A)
this State and the United States and other states; or
(B)
this State and another state;
(4)
by or for a state, political subdivision of a state, or private school as a school bus;
(5)
by a volunteer or paid fire department or rescue squad as fire or rescue equipment;
(6)
by a licensed vehicle dealer during a road test for sale, if the vehicle displays dealer registration plates that the Motor Vehicle Administration issues; or
(7)
by a person as a privately owned bus used only in the transportation system of a county, municipal corporation, special taxing district, or other political subdivision to transport the public on a regular schedule between fixed termini as those terms are defined in the Transportation Article;
(iii)
a multipurpose passenger vehicle as defined in § 11–136.2 of the Transportation Article;
(iv)
a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing:
(1)
a camping trailer as defined in § 11–106 of the Transportation Article; or
(2)
a travel trailer as defined in § 11–170 of the Transportation Article; or
(v)
a farm truck as defined in § 13–921 of the Transportation Article or a farm area motor vehicle as defined in § 13–935 of the Transportation Article that has 2 axles and a registered or operating gross or combination weight of less than 40,001 pounds.
(c)
(1)
“Motor carrier” means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State.
(2)
“Motor carrier” includes:
(i)
a lessor of a commercial motor vehicle who provides or buys the motor fuel used to operate the vehicle or pays for it as a part of rental or other costs; and
(ii)
a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys.
Md. Code Ann., Tax-Gen. § 9-202 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–202LinkCopy Citation
(a)
A tax is imposed on each motor carrier who operates or causes the operation of a commercial motor vehicle on a highway in this State.
(b)
The tax under this section is imposed whether the commercial motor vehicle is:
(1)
owned by or leased to the motor carrier;
(2)
operated loaded or empty; or
(3)
operated for compensation or for no compensation.
Md. Code Ann., Tax-Gen. § 9-203 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–203LinkCopy Citation
The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:
(1)
is operated by a motor carrier that leases the commercial motor vehicle from another motor carrier who provides or pays for the motor fuel; or
(2)
is operated by a motor carrier that has obtained a trip permit under § 9-219(c) of this subtitle.
Md. Code Ann., Tax-Gen. § 9-204 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–204LinkCopy Citation
For each type of motor fuel used in the operation of a commercial motor vehicle on a highway in this State, the motor carrier tax rate is the motor fuel tax rate for that type of motor fuel in effect when the return period begins, for each gallon of motor fuel used.
Md. Code Ann., Tax-Gen. § 9-205 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–205LinkCopy Citation
(a)
(1)
The Comptroller may enter into reciprocal agreements on behalf of this State, with the duly authorized representatives of any other state, that provide for:
(i)
fuel tax registration of vehicles by motor carriers;
(ii)
establishment of periodic fuel use reporting and fuel use tax payment requirements by motor carriers; and
(iii)
disbursement of money that is collected by the Comptroller and is due to other states based on:
(1)
mileage travelled and fuel used in those states; and
(2)
the respective registration fees of those states.
(2)
The Comptroller may not enter into any reciprocal agreement that would affect:
(i)
this State’s motor carrier tax rate; or
(ii)
this State’s registration fee for motor carriers.
(b)
In exercising the authority granted under subsection (a) of this section, the Comptroller is expressly authorized to:
(1)
enter into regional or national fuel use tax agreements;
(2)
become a member of any regional or national conference, group, compact, or similar organization of motor carrier fuel use tax administrators; and
(3)
enforce the provisions set forth in any regional or national fuel use tax agreements.
(c)
The agreement provisions shall apply to the fuel use taxation, registration, and reporting requirements of motor carriers subject to the provisions of the agreement without reference to or application of any other statutes of this State.
Md. Code Ann., Tax-Gen. § 9-207 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–207LinkCopy Citation
(a)
Except as provided in § 9-208 of this subtitle, each motor carrier shall:
(1)
complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and
(2)
provide other information that the Comptroller considers necessary to enforce this subtitle properly.
(b)
To identify properly persons listed in a return, each motor carrier shall include in the return:
(1)
the Social Security number or other federal identifying number of the person; and
(2)
if the Comptroller requires, United States Department of Transportation (US DOT) identification number.
Md. Code Ann., Tax-Gen. § 9-208 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–208LinkCopy Citation
(a)
The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:
(1)
the operations of the motor carrier are intrastate only;
(2)
the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and
(3)
the exemption will not affect the enforcement of this subtitle adversely.
(b)
A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.
Md. Code Ann., Tax-Gen. § 9-209 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–209LinkCopy Citation
(a)
Each motor carrier shall keep, in the form that the Comptroller requires, records of the operations on which the motor carrier tax returns are based, including records that show the number of miles operated for each gallon of motor fuel.
(b)
A motor carrier shall make the records required under subsection (a) of this section available for inspection by the Comptroller at any time during business hours.
(c)
A motor carrier shall keep the records required under subsection (a) of this section for 4 years unless the records have been audited and, on written request that states the reasons for the request, the Comptroller authorizes early destruction.
Md. Code Ann., Tax-Gen. § 9-212 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–212LinkCopy Citation
To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall:
(1)
compute its average fleet miles for each gallon of motor fuel as a fraction:
(i)
the numerator of which is the total miles that the motor carrier’s entire fleet travels in all states; and
(ii)
the denominator of which is the total gallons of motor fuel used;
(2)
determine the total miles the motor carrier’s fleet travels on highways in this State; and
(3)
divide the number computed under item (2) by the fraction computed under item (1) of this section.
Md. Code Ann., Tax-Gen. § 9-213 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–213LinkCopy Citation
A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying the tax rate under § 9-204 of this subtitle by the gallons of motor fuel used, as computed under § 9-212 of this subtitle, less any credit allowed under § 9-214 of this subtitle.
Md. Code Ann., Tax-Gen. § 9-214 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–214LinkCopy Citation
(a)
A motor carrier may claim a credit against the motor carrier tax to the extent of the motor fuel tax that the motor carrier paid on motor fuel bought in the State.
(b)
If the credit allowed under subsection (a) of this section for a return period exceeds the motor carrier tax due in the period, then, in accordance with regulations of the Comptroller, the motor carrier may:
(1)
apply the excess credit to the motor carrier tax due within the next 2 years; or
(2)
apply for a refund of the excess credit under § 13-901 of this article.
Md. Code Ann., Tax-Gen. § 9-215 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–215LinkCopy Citation
A motor carrier shall pay the motor carrier tax for a period with the return that covers the period, in accordance with regulations of the Comptroller.
Md. Code Ann., Tax-Gen. § 9-216 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–216LinkCopy Citation
(a)
The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax.
(b)
If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:
(1)
complying with this subtitle; and
(2)
payment of any motor carrier tax due.
Md. Code Ann., Tax-Gen. § 9-219 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–219LinkCopy Citation
(a)
(1)
Except as provided in paragraphs (2) and (3) of this subsection, a motor carrier shall obtain from the Comptroller an identification marker for each commercial motor vehicle of the motor carrier.
(2)
A motor carrier that operates commercial motor vehicles on the highways of this State may obtain trip permits instead of markers.
(3)
A motor carrier that registers (tags) all intrastate commercial motor vehicles with the Motor Vehicle Administration for operation within the State is not required to obtain identification markers for those commercial motor vehicles to operate in the State.
(b)
To qualify for an identification marker, a motor carrier shall submit to the Comptroller an application on the form that the Comptroller requires.
(c)
(1)
By regulation, the Comptroller shall establish procedures to issue trip permits and to provide evidence of compliance with this subtitle.
(2)
To qualify for a trip permit for a commercial motor vehicle, a motor carrier shall pay to the Comptroller an amount rounded to the nearest dollar equal to the current motor carrier tax payable on 174 gallons of special fuel for each commercial motor vehicle.
(3)
Fees for trip permits are in lieu of the motor carrier tax.
(d)
(1)
A commercial motor vehicle identification marker is effective on an annual basis from January 1 through December 31 of each year.
(2)
A trip permit is valid for the 15 consecutive days shown on the permit and only for the specific commercial motor vehicle shown on the permit.
Md. Code Ann., Tax-Gen. § 9-220 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–220LinkCopy Citation
(a)
A motor carrier shall display the identification marker for each commercial motor vehicle as the Comptroller requires by regulation.
(b)
An identification marker issued under this subtitle remains the property of the State.
(c)
The Comptroller may recall an identification marker for a violation of this subtitle or a regulation adopted to carry out this subtitle.
(d)
The Comptroller shall provide, by regulation, methods for identification of motor carriers to other motor carriers and the public.
Md. Code Ann., Tax-Gen. § 9-221 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–221LinkCopy Citation
The Comptroller may issue a temporary authorization to a motor carrier to operate a commercial motor vehicle in the State if the Comptroller is satisfied that:
(1)
the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle;
(2)
unforeseen circumstances require operation of the commercial motor vehicle; and
(3)
a prohibition of operation would cause undue hardship.
Md. Code Ann., Tax-Gen. § 9-222 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–222LinkCopy Citation
(a)
In this Part IV of this subtitle, “police officer” means:
(1)
any uniformed police officer; or
(2)
any civilian employee of the Department of State Police or of the Maryland Transportation Authority Police Force assigned to enforce this Part IV of this subtitle or any rule or regulation adopted under this Part IV of this subtitle, but only while acting under written authorization of the Secretary of State Police.
(b)
(1)
Subject to the provisions of paragraph (2) of this subsection, any police officer shall have the authority to enforce this Part IV of this subtitle and any rule or regulation adopted under it.
(2)
A civilian employee of the Maryland Transportation Authority Police Force shall have the authority stated in paragraph (1) of this subsection only if the individual is:
(i)
acting under the immediate direction and control of a uniformed police officer; and
(ii)
certified by the Department of State Police to enforce this Part IV of this subtitle and any rule or regulation adopted under it.
Md. Code Ann., Tax-Gen. § 9-223 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–223LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Falsify” includes alter, counterfeit, duplicate, manufacture, construct, or forge.
(3)
“IFTA identification marker” means any license or decal required by law to be possessed by a motor carrier and displayed on a commercial motor vehicle under the interstate agreements authorized by § 9–205 of this subtitle.
(b)
A person may not knowingly:
(1)
falsify any IFTA identification marker or related document;
(2)
use, hold, possess, give away, or sell a falsified IFTA identification marker or related document; or
(3)
attempt to falsify or sell any IFTA identification marker or related document.