<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-201" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax">
  <level label="a">
    <text>In this subtitle the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>“Commercial motor vehicle” means any motor vehicle used or maintained for the transportation of persons or property that:</text>
      <level label="i">
        <text>has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds;</text>
      </level>
      <level label="ii">
        <text>has 3 or more axles; or</text>
      </level>
      <level label="iii">
        <text>is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds.</text>
      </level>
    </level>
    <level label="2">
      <text>“Commercial motor vehicle” does not include:</text>
      <level label="i">
        <text>a privately owned antique truck that:</text>
        <level label="1">
          <text>is registered as a historic motor vehicle under § 13–936 of the Transportation Article; and</text>
        </level>
        <level label="2">
          <text>displays appropriate registration plates that the Motor Vehicle Administration issues;</text>
        </level>
      </level>
      <level label="ii">
        <text>a commercial motor vehicle that is operated:</text>
        <level label="1">
          <text>by a state or a subdivision of a state;</text>
        </level>
        <level label="2">
          <text>by the United States;</text>
        </level>
        <level label="3">
          <text>by a joint unit of:</text>
        </level>
        <level label="A">
          <text>this State and the United States and other states; or</text>
        </level>
        <level label="B">
          <text>this State and another state;</text>
        </level>
        <level label="4">
          <text>by or for a state, political subdivision of a state, or private school as a school bus;</text>
        </level>
        <level label="5">
          <text>by a volunteer or paid fire department or rescue squad as fire or rescue equipment;</text>
        </level>
        <level label="6">
          <text>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</text>
        </level>
        <level label="7">
          <text>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;</text>
        </level>
      </level>
      <level label="iii">
        <text>a multipurpose passenger vehicle as defined in § 11–136.2 of the Transportation Article;</text>
      </level>
      <level label="iv">
        <text>a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing:</text>
        <level label="1">
          <text>a camping trailer as defined in § 11–106 of the Transportation Article; or</text>
        </level>
        <level label="2">
          <text>a travel trailer as defined in § 11–170 of the Transportation Article; or</text>
        </level>
      </level>
      <level label="v">
        <text>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.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>“Motor carrier” means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State.</text>
    </level>
    <level label="2">
      <text>“Motor carrier” includes:</text>
      <level label="i">
        <text>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</text>
      </level>
      <level label="ii">
        <text>a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys.</text>
      </level>
    </level>
  </level>
</section>
