WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(2) "MOTOR CARRIER" INCLUDES:

(I)  A LESSOR OF A COMMERCIAL MOTOR VEHICLE WHO
PROVIDES OR BUYS THE MOTOR FUEL USED TO OPERATE THE VEHICLE OR
PAYS FOR IT AS A PART OF RENTAL OR OTHER COSTS; AND

(II)  A LESSEE WHOSE LEASE ENTITLES THE LESSEE
TO RECEIVE A CREDIT OR REFUND FOR MOTOR FUEL THAT THE LESSOR
BUYS.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §
412(c) and § 421(b)(2) and the first sentence of (1).

In paragraph (2)(i) and (ii) of this subsection, the
former references to a lessor or lessee being "deemed"
a motor carrier are deleted as surplusage.

In paragraph (2)(ii) of this subsection, the former
reference to a lessee being considered a carrier "with
respect to those motor vehicles and the motor fuel
consumed by them, to the same extent as if the lessee
owned the vehicles" is deleted as surplusage.

Defined terms: "Commercial motor vehicle" § 9-201
"Motor fuel" § 9-101 "Person" § 1-101

REVISOR'S NOTE TO SECTION: Former Art. 81, § 412(a), which
defined "motor fuel" as "any liquid ... used to propel
a motor vehicle", is deleted as unnecessary in light
of the definition of "motor fuel" in § 9-101 of this
title, which embraces all of the possible fuels.

Former Art. 81, § 412(d), which defined "highway", is
deleted as surplusage.

Former Art. 81, § 412(f), which defined "Comptroller",
is deleted as unnecessary in light of the definition
in § 1-101 of this article.

9-202. IMPOSITION OF TAX.

(A)  IN GENERAL.

A TAX IS IMPOSED ON EACH MOTOR CARRIER WHO OPERATES OR
CAUSES THE OPERATION OF A COMMERCIAL MOTOR VEHICLE ON A HIGHWAY
IN THIS STATE.

(B)  SCOPE OF SECTION.

THE TAX UNDER THIS SECTION IS IMPOSED WHETHER THE COMMERCIAL
MOTOR VEHICLE IS:

(1) OWNED BY OR LEASED TO THE MOTOR CARRIER;

- 235 -