§ 9–212

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 9-212 (2026)

Title 9. Fuel Taxes

Subtitle 2. Motor Carrier Tax

To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall:

(1)

compute its average fleet miles for each gallon of motor fuel as a fraction:

(i)

the numerator of which is the total miles that the motor carrier’s entire fleet travels in all states; and

(ii)

the denominator of which is the total gallons of motor fuel used;

(2)

determine the total miles the motor carrier’s fleet travels on highways in this State; and

(3)

divide the number computed under item (2) by the fraction computed under item (1) of this section.