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Maryland Code, Tax-General § 9-201

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) In this subtitle the following words have the meanings indicated.

(b)(1) “Commercial motor vehicle” means any motor vehicle used or maintained for the transportation of persons or property that:

(i) has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds;

(ii) has 3 or more axles; or

(iii) is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds.

(2) “Commercial motor vehicle” does not include:

(i) a privately owned antique truck that:

1. is registered as a historic motor vehicle under § 13-936 of the Transportation Article; and

2. displays appropriate registration plates that the Motor Vehicle Administration issues;

(ii) a commercial motor vehicle that is operated:

1. by a state or a subdivision of a state;

2. by the United States;

3. by a joint unit of:

A. this State and the United States and other states; or

B. this State and another state;

4. by or for a state, political subdivision of a state, or private school as a school bus;

5. by a volunteer or paid fire department or rescue squad as fire or rescue equipment;

6. by a licensed vehicle dealer during a road test for sale, if the vehicle displays dealer registration plates that the Motor Vehicle Administration issues; or

7. by a person as a privately owned bus used only in the transportation system of a county, municipal corporation, special taxing district, or other political subdivision to transport the public on a regular schedule between fixed termini as those terms are defined in the Transportation Article;

(iii) a multipurpose passenger vehicle as defined in § 11-136.2 of the Transportation Article;

(iv) a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing:

1. a camping trailer as defined in § 11-106 of the Transportation Article; or

2. a travel trailer as defined in § 11-170 of the Transportation Article; or

(v) a farm truck as defined in § 13-921 of the Transportation Article or a farm area motor vehicle as defined in § 13-935 of the Transportation Article that has 2 axles and a registered or operating gross or combination weight of less than 40,001 pounds.

(c)(1) “Motor carrier” means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State.

(2) “Motor carrier” includes:

(i) a lessor of a commercial motor vehicle who provides or buys the motor fuel used to operate the vehicle or pays for it as a part of rental or other costs; and

(ii) a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 9-201 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-9-201/

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