Ch. 2

LAWS OF MARYLAND

(2)  OPERATED LOADED OR EMPTY; OR

(3)  OPERATED FOR COMPENSATION OR FOR NO COMPENSATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
412(e) and the first sentence of § 413(a).

Former Art. 81, § 421(a), which made a leased
commercial motor vehicle subject to the former
subtitle and regulations adopted under it, is deleted
as surplusage in light of subsection (b)(1) of this
section and § 9-201(c) of this subtitle.

Defined terms: "Commercial motor vehicle" § 9-201
"Fuel" § 9-101 ''Motor carrier" § 9-201
"State" § 1-101

9-203. EXCEPTIONS.

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; OR

(3)  IS EXEMPT UNDER § 9-208(C) OF THIS SUBTITLE FROM
REPORTING.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
416(e), § 421(b)(1), and the first clause of the third
sentence of § 422(a).

Item (3) of this section is revised to state expressly
that a vehicle used for migrant workers is exempted
from the motor carrier tax if the exemption under §
9-208(c) of this subtitle is obtained.

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

9-204. RATE OF TAX.

THE MOTOR CARRIER TAX RATE IS 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.

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