Section 9-208 – Returns — Exceptions
(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 […]
Section 9-209 – Records
(a) Each motor carrier shall keep, in the form that the Comptroller requires, records of the operations on which the motor carrier tax returns are based, including records that show the number of miles operated for each gallon of motor fuel. (b) A motor carrier shall make the records required under subsection (a) of this section available […]
Section 9-212 – Determination of Fuel Used
To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall: (1) compute its average fleet miles for each gallon of motor fuel as a fraction: (i) the numerator of which is the total miles that the motor carrier’s entire fleet travels […]
Section 9-213 – Payment of Tax
A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying the tax rate under § 9-204 of this subtitle by the gallons of motor fuel used, as computed under § 9-212 of this subtitle, less any credit allowed under § 9-214 of this subtitle.
Section 9-214 – Credits
(a) A motor carrier may claim a credit against the motor carrier tax to the extent of the motor fuel tax that the motor carrier paid on motor fuel bought in the State. (b) If the credit allowed under subsection (a) of this section for a return period exceeds the motor carrier tax due in the period, […]
Section 9-215 – Time of Payment
A motor carrier shall pay the motor carrier tax for a period with the return that covers the period, in accordance with regulations of the Comptroller.
Section 9-216 – Liability for Tax
(a) The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax. (b) If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for: (1) complying with this […]
Section 9-202 – Imposition of Tax
(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 […]