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Maryland Code, Tax-General § 9-208

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

(a) The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:

(1) the operations of the motor carrier are intrastate only;

(2) the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and

(3) the exemption will not affect the enforcement of this subtitle adversely.

(b) A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 9-208 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-9-208/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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