(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 […]
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 […]
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.
(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 […]
