§ 9–208
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 9-208 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–208LinkCopy Citation
(a)
The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:
(1)
the operations of the motor carrier are intrastate only;
(2)
the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and
(3)
the exemption will not affect the enforcement of this subtitle adversely.
(b)
A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.