Section 9-219 – Marker or Permit Required
(a) (1) Except as provided in paragraphs (2) and (3) of this subsection, a motor carrier shall obtain from the Comptroller an identification marker for each commercial motor vehicle of the motor carrier. (2) A motor carrier that operates commercial motor vehicles on the highways of this State may obtain trip permits instead of markers. (3) A motor carrier […]
Section 9-220 – Identification Markers
(a) A motor carrier shall display the identification marker for each commercial motor vehicle as the Comptroller requires by regulation. (b) An identification marker issued under this subtitle remains the property of the State. (c) The Comptroller may recall an identification marker for a violation of this subtitle or a regulation adopted to carry out this subtitle. (d) The […]
Section 9-221 – Temporary Authorization
The Comptroller may issue a temporary authorization to a motor carrier to operate a commercial motor vehicle in the State if the Comptroller is satisfied that: (1) the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle; (2) unforeseen circumstances require operation of the commercial motor vehicle; and (3) a prohibition […]
Section 9-222 – Civilian Enforcement Powers
(a) In this Part IV of this subtitle “police officer” means: (1) any uniformed police officer; or (2) any civilian employee of the Department of State Police or of the Maryland Transportation Authority Police Force assigned to enforce this Part IV of this subtitle or any rule or regulation adopted under this Part IV of this subtitle, but […]
Section 9-223 – Falsification of Ifta Identification Marker
(a) (1) In this section the following words have the meanings indicated. (2) “Falsify” includes alter, counterfeit, duplicate, manufacture, construct, or forge. (3) “IFTA identification marker” means any license or decal required by law to be possessed by a motor carrier and displayed on a commercial motor vehicle under the interstate agreements authorized by § 9–205 of this subtitle. […]
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, […]