<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="9-221" title_number="9" title_name="Fuel Taxes" subtitle_number="2" subtitle_name="Motor Carrier Tax">
  <text>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:</text>
  <level label="1">
    <text>the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle;</text>
  </level>
  <level label="2">
    <text>unforeseen circumstances require operation of the commercial motor vehicle; and</text>
  </level>
  <level label="3">
    <text>a prohibition of operation would cause undue hardship.</text>
  </level>
</section>
