Md. Code, Tax - General § 9-203
Md. Code, Tax - General § 9-203
in effectThe 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 trip permit under § 9-219(c) of this subtitle.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=9-203&enactments=falseFetched: 10/17/2026
