Md. Code, Tax-Gen. § 9-203

Maryland · Maryland Code, Tax - General · Status: effective

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Citation: Md. Code, Tax-Gen. § 9-203, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789995
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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.