Md. Code Ann., Tax-Gen. § 9-208
Exceptions to tax return requirements
Effective Jan 1, 1998Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 107, § 2; Acts 1988, c. 110, § 1; Acts 1997, c. 411, § 1, eff. Jan. 1, 1998.State of Maryland
(a) The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:
- (1) the operations of the motor carrier are intrastate only;
- (2) the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and
- (3) the exemption will not affect the enforcement of this subtitle adversely.
- (b) A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 107, § 2; Acts 1988, c. 110, § 1; Acts 1997, c. 411, § 1, eff. Jan. 1, 1998.
Formerly Art. 81, §§ 416, 422.