SPIRO T. AGNEW, Governor                       1167

cial motor vehicles in question have been leased from a lessor who is
a motor carrier pursuant to this section.

(c) The provisions of subsections (a) and (b) of this section shall
govern the primary liability pursuant to this Act of lessors and
lessee of Commercial Motor Vehicles. If a lessor or lessee primarily
liable fails, in whole or in part, to discharge this liability, such fail-
ing party and the other lessor or lessee party to the transaction shall
be jointly and severally responsible and liable for compliance with
the provisions of this Act and for the payment of any tax due pur-
suant hereto: provided that the aggregate of any taxes collected
by this state shall not exceed the total amount or amounts of taxes
due on account of the transactions in question and such costs and
penalties, if any, as may be imposed.

422.    TRIP PERMITS AND TEMPORARY AUTHORIZATIONS

(a)  A motor carrier may obtain a trip permit which shall be
good for one commercial motor vehicle for a period of 25 consecu-
tive days beginning and ending on the dates specified on the face
of the permit. The fee for such a permit shall be equal to the cur-
rent motor fuel tax payable on one hundred (100) gallons of motor
fuel. Fees for trip permits shall be in lieu of the road tax otherwise
assessable against a motor carrier on account of vehicles operating
therewith, and no reports of mileage shall be required with respect
to such vehicles.

The above permit shall be issued in lieu of annual registration
under this Act if a motor carrier is engaged in the operation of Com-
mercial Vehicles on Maryland highways no more than three times in
any one registration year.

(b)   Whenever the Comptroller is satisfied that unforeseen or un-
certain circumstances have arisen which require a motor carrier to
operate in this state a commercial motor vehicle for which neither a
trip permit pursuant to subsection (a) of this section nor an identifi-
cation marker pursuant to Section 423 of this Act has yet been ob-
tained, and if the Comptroller is satisfied that prohibition of such
operation would cause undue hardship, the Comptroller may provide
the motor carrier with temporary authorization for the operation of
such vehicle pending registration of the vehicle under Section 423
of this Act. The fees and the conditions for the issuance of said per-
mit shall be set forth by regulations promulgated by the Comptroller.

(c)  The Comptroller shall provide by rules and regulations for
the procedures to be employed in issuing trip permits and temporary
authorization and for furnishing the motor carrier and vehicle in
question with evidence of compliance with this Act.

423.    REGISTRATION

All motor carriers shall register their vehicles with the Comp-
troller on an annual basis for the period beginning April 1 of each
year and expiring March 31 of the succeeding year, in the follow-
ing manner:

(a) A motor carrier subject to regulation by the Interstate Com-
merce Commission who has for the immediately prior full registra-
tion year complied with the provisions of the Road Tax on Motor
Carriers Act and with the rules and regulations promulgated by the
Comptroller for its effective enforcement and administration, and