# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 2. Motor Carrier Tax

#### Section 9-221

The Comptroller may issue a temporary authorization to a motor carrier to operate a commercial motor vehicle in the State if the Comptroller is satisfied that:

(1) the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle;

(2) unforeseen circumstances require operation of the commercial motor vehicle; and

(3) a prohibition of operation would cause undue hardship.

---

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