Md. Code, Tax - General § 9-202
Md. Code, Tax - General § 9-202
in effect(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 for no compensation.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=9-202&enactments=falseFetched: 10/17/2026