§ 9–202

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 9-202 (2026)

Title 9. Fuel Taxes

Subtitle 2. Motor Carrier Tax

(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.