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 […]
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.
(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, […]
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.
(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 […]
