<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-216" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax">
  <level label="a">
    <text>The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax.</text>
  </level>
  <level label="b">
    <text>If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:</text>
    <level label="1">
      <text>complying with this subtitle; and</text>
    </level>
    <level label="2">
      <text>payment of any motor carrier tax due.</text>
    </level>
  </level>
</section>
