# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 2. Motor Carrier Tax

#### Section 9-213

A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying the tax rate under Sec. 9-204 of this subtitle by the gallons of motor fuel used, as computed under Sec. 9-212 of this subtitle, less any credit allowed under Sec. 9-214 of this subtitle.

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