Md. Code Ann., Tax-Gen. § 9-203
Exemptions to motor carrier tax
Effective Apr 8, 2003Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2003, c. 21, § 1, eff. April 8, 2003.State of Maryland
- (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.
The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2003, c. 21, § 1, eff. April 8, 2003.
Formerly Art. 81, §§ 416, 421, 422.