Md. Code Ann., Tax-Gen. § 9-202
Tax imposed on motor carriers who operate commercial motor vehicles
Effective Oct 1, 1996Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1996, c. 255, § 1, eff. Oct. 1, 1996.State of Maryland
- (a) A tax is imposed on each motor carrier who operates or causes the operation of a commercial motor vehicle on a highway in this State.
(b) The tax under this section is imposed whether the commercial motor vehicle is:
- (1) owned by or leased to the motor carrier;
- (2) operated loaded or empty; or
- (3) operated for compensation or for no compensation.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1996, c. 255, § 1, eff. Oct. 1, 1996.
Formerly Art. 81, §§ 412, 413.