# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 2. Motor Carrier Tax

#### Section 9-203

The motor carrier tax imposed under Sec. 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 Sec. 9-219(c) of this subtitle.

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