Ch. 107

LAWS OF MARYLAND

The motor carrier tax rate is 4 CENTS HIGHER THAN the motor
fuel tax rate in effect when the reporting period begins, for
each gallon of motor fuel used in the operation of a commercial
motor vehicle on a highway in this State.

9-207.

(a)  Except as provided in § 9-208 of this subtitle, each
motor carrier shall:

(1)  complete and file a report of its operations
MOTOR CARRIER TAX RETURN for periods that the Comptroller
requires; and

(2)  provide other information that the Comptroller
considers necessary to enforce this subtitle properly.

(b)   [On request, the Comptroller may allow a motor carrier
licensed as a special fuel seller or user under Subtitle 3 of
this title to file a combined report RETURN.

(c)] To identify properly persons listed in a report
RETURN, each motor carrier shall include in the report RETURN:

(1)  the social security number or other federal
identifying number of the person; and

(2)  if the Comptroller requires, the federal
Interstate Commerce Commission identifying number.

9-208.

(a) [The Comptroller may exempt a motor carrier from
filing a report under § 9-207 of this subtitle MOTOR CARRIER TAX
RETURN 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.

(b)] A motor carrier is not required to file a report
under § 9-207 of this subtitle for REPORT, ON A MOTOR CARRIER TAX
RETURN, a commercial motor vehicle operated under a trip permit.

[(c)] (B) A motor carrier is not required to file a
report under § 9-207 of this subtitle for REPORT, ON A MOTOR
CARRIER TAX RETURN, a commercial motor vehicle used only to

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