Md. Code, Tax-Gen. § 9-203

Current with changes from the 2024 Legislative Session

Section 9-203 - Exceptions

The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:

(1) is operated by a motor carrier that leases the commercial motor vehicle from another motor carrier who provides or pays for the motor fuel; or

(2) is operated by a motor carrier that has obtained a trip permit under § 9-219(c) of this subtitle.

Md. Code, TG § 9-203