# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 2. Motor Carrier Tax

#### Section 9-202

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)