For each type of motor fuel used in the operation of a commercial motor vehicle on a highway in this State, the motor carrier tax rate is the motor fuel tax rate for that type of motor fuel in effect when the return period begins, for each gallon of motor fuel used.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1992, 1st Sp. Sess., c. 3, § 1; Acts 1993, c. 270; Acts 1994, c. 274, § 1, eff. July 1, 1994.

Formerly Art. 81, § 413.