§ 9–203

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 9-203 (2026)

Title 9. Fuel Taxes

Subtitle 2. Motor Carrier Tax

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.