Ch. 110

LAWS OF MARYLAND

(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], ON A MOTOR CARRIER TAX
RETURN, a commercial motor vehicle operated under a trip permit.

(c)  A motor carrier is not required to [file a] report
[under § 9-207 of this subtitle for], ON A MOTOR CARRIER TAX
RETURN, a commercial motor vehicle used only to transport migrant
agricultural workers, as defined in the federal Migrant and
Seasonal Agricultural Workers Protection Act, if the motor
carrier:

(1)  obtains an identification marker under § 9-219 of
this subtitle; and

(2)  files with the Comptroller a certificate of
compliance with federal requirements on migrant agricultural
workers from the Secretary of Labor.

9-209.

(a)  Each motor carrier shall keep, in the form that the
Comptroller requires, records of the operations on which the
[reports required under this subtitle] MOTOR CARRIER TAX RETURNS
are based, including records that show the number of miles
operated for each gallon of motor fuel.

9-215.

A motor carrier shall pay the motor carrier tax for a period
with the [report] RETURN that covers the period, in accordance
with regulations of the Comptroller.

Subtitle 3. Motor Fuel [Taxes] TAX.

9-314.

(b)  The motor fuel tax on special fuel shall be paid by:

(1)  the licensed Class B dealer who first receives
the special fuel in this State; [or]

(2)  a special fuel seller who delivers the special
fuel into a tank from which a motor vehicle can be fueled unless

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