Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
416(c) and (d) and the first sentences of (a) and (b).

The introductory clause of subsection (a) of this
section, "[e]xcept as provided in § 9-208 of this
subtitle", is added for clarity.

In subsection (a)(1) of this section, the duty to
"complete" the return is added as a general reference
to § 2-104 of this article, which requires the
Comptroller to design appropriate forms. See the
revisor's note to that section.

Also in subsection (a)(1) of this section, the
reference to reports being required "for periods that
the Comptroller requires" is substituted for the
former reference to reports being due "from time to
time as the Comptroller may deem necessary". The
Comptroller has specified monthly or quarterly reports
and may authorize annual reports in certain cases.
See COMAR 03.03.06.01.

Subsection (a)(2) of this section is revised as a duty
of a motor carrier, rather than a power of the
Comptroller, for clarity.

In subsection (a)(2) of this section, the word
"information" is substituted for the former word
"reports", since subsection (a)(2) of this section is
presumably broader than subsection (a)(1) of this
section, which does not specify times.

Defined terms: "Comptroller" § 1-101
"Motor carrier" § 9-201

9-208. SAME -- EXCEPTIONS.

(A) LOCAL CARRIERS.

THE COMPTROLLER MAY EXEMPT A MOTOR CARRIER FROM FILING A
REPORT UNDER § 9-207 OF THIS SUBTITLE IF THE COMPTROLLER IS
SATISFIED:

(1)  BASED ON AN ANNUAL AFFIDAVIT BY THE MOTOR
CARRIER, THAT THE OPERATIONS OF THE MOTOR CARRIER ARE
SUBSTANTIALLY INTRASTATE;

(2)  THAT THE MOTOR CARRIER BUYS AN EQUITABLE AMOUNT
OF MOTOR FUEL IN THIS STATE; AND

(3)  THAT THE EXEMPTION WILL NOT AFFECT THE
ENFORCEMENT OF THIS SUBTITLE ADVERSELY.

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