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 […]
Section 9-203 – Exceptions
The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that: (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 […]
Section 9-204 – Rate of Tax
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.
Section 9-205 – Interstate Agreements and Activities
(a) (1) The Comptroller may enter into reciprocal agreements on behalf of this State, with the duly authorized representatives of any other state, that provide for: (i) fuel tax registration of vehicles by motor carriers; (ii) establishment of periodic fuel use reporting and fuel use tax payment requirements by motor carriers; and (iii) disbursement of money that is collected by […]
Section 9-207 – Returns — Required
(a) Except as provided in § 9-208 of this subtitle, each motor carrier shall: (1) complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and (2) provide other information that the Comptroller considers necessary to enforce this subtitle properly. (b) To identify properly persons listed in a return, each motor carrier shall […]
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 […]