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Maryland Code, Tax-General § 9-202

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

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 9-202 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-9-202/

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