CHAPTER 295

(Senate Bill 771)

AN ACT concerning

Motor Carrier Fuel Tax - Lessees of Motor Vehicles

FOR the purpose of providing that for the motor carrier fuel
taxes, certain motor carriers leasing motor vehicles as

a lessee lessees shall be treated in certain

circumstances as a motor carrier motor carriers subject
to the tax.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 421(a) (b)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

421.

(a) (1) Except as otherwise provided in this section,
the operation of every commercial motor vehicle leased to a
motor carrier shall be subject to the provisions of this

subtitle and rules and regulations in force pursuant

hereunder to the same extent and in the same manner as
commercial motor vehicles owned by such motor carriers.

(2) A LESSEE OF COMMERCIAL MOTOR VEHICLES, AND
NOT THE LESSOR, SHALL BE DEEMED A MOTOR CARRIER AS HEREIN

DEFINED WITH RESPECT TO SUCH LEASED COMMERCIAL MOTOR

VEHICLES AND THE MOTOR FUEL CONSUMED THEREBY, TO THE SAME
EXTENT AND IN THE SAME MANNER AS COMMERCIAL MOTOR VEHICLES
OWNED BY SUCH CARRIER.

(b) (1) A lessor of commercial motor vehicles may be
deemed a motor carrier with respect to such vehicles leased
to others by him and motor fuel consumed thereby, if the
lessor supplies or pays for the motor fuel consumed by such
vehicles or makes rental or other charges calculated to
include the cost of such fuel. The Comptroller shall
provide by rules and regulations for the presentation to