WILLIAM DONALD SCHAEFER, Governor Ch. 107
5. by a volunteer or paid Eire department
or rescue squad as fire or rescue equipment;
6. by a licensed vehicle dealer during a
road test for sale, if the vehicle displays dealer registration
plates that the Motor Vehicle Administration issues;
7. by a person as a privately owned bus
used only in the Transportation system of a county, municipal
corporation, special taxing district, or other political
subdivision to transport the public on a regular schedule between
fixed termini as those terms are defined in the Transportation
Article[.] ;
(III) A MULTIPURPOSE PASSENGER VEHICLE AS
DEFINED IN § 11-136.1 OF THE TRANSPORTATION ARTICLE;
(IV) A MULTIPURPOSE PASSENGER VEHICLE OR TRUCK
THAT DOES NOT EXCEED 3/4 TON CAPACITY WHEN TOWING:
1. A CAMPING TRAILER AS DEFINED IN §
11-106 OF THE TRANSPORTATION ARTICLE; OR
2. A TRAVEL TRAILER AS DEFINED IN §
11-170 OF THE TRANSPORTATION ARTICLE; OR
(V) A FARM TRUCK AS DEFINED IN § 13-921 WITH 2
AXLES OF THE TRANSPORTATION ARTICLE THAT HAS A REGISTERED OR
OPERATING GROSS OR COMBINATION WEIGHT OF LESS THAN 40,001 POUNDS.
[9-313.
On request, the Comptroller may allow a licensed special
fuel seller or licensed special fuel user to deduct from the
motor fuel tax due the amount of motor carrier tax credit that
the licensee accrues under § 9-214 of this title.]
9-203.
The motor carrier tax imposed under § 9-202 of this subtitle
does not apply to a commercial motor vehicle that:
(1) is operated by a motor carrier that leases the
commercial motor vehicle from another motor carrier who provides
or pays for the motor fuel;
(2) is operated by a motor carrier that has obtained
a trip permit under § 9-219(c) of this subtitle;
(3) is exempt under § 9-208[(c)] of this subtitle
from reporting.
9-204.
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