WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

THE TERMS OF A LEASE DETERMINE THE PRIMARY LIABILITY OF A
LESSOR AND LESSEE OF A COMMERCIAL MOTOR VEHICLE FOR THE MOTOR
CARRIER TAX.

(B) SECONDARY LIABILITY.

IF EITHER THE LESSOR OR LESSEE WITH PRIMARY RESPONSIBILITY
TO PAY THE MOTOR CARRIER TAX FAILS TO PAY IT IN FULL, BOTH ARE
JOINTLY AND SEVERALLY LIABLE FOR:

(1)  COMPLYING WITH THIS SUBTITLE; AND

(2)  PAYMENT OF ANY MOTOR CARRIER TAX DUE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence and
the first and second clauses of the second sentence of
former Art. 81, § 421(c).

In subsection (a) of this section, the reference to
the terms of "a lease" is substituted for the former
reference to the "provisions of subsections (a) and
(b) of this section", for clarity.

The third clause of the second sentence of former Art.
81, § 421(c), which limited the amount collected to
the total amount of motor carrier tax, costs, and
penalties due, is deleted as surplusage.

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

9-217. RESERVED.

9-218. RESERVED.

PART IV. IDENTIFICATION MARKERS AND PERMITS.

9-219. MARKER OR PERMIT REQUIRED.

(A)  IN GENERAL.

(1)  EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, A MOTOR CARRIER SHALL OBTAIN FROM THE COMPTROLLER AN
IDENTIFICATION MARKER FOR EACH COMMERCIAL MOTOR VEHICLE OF THE
MOTOR CARRIER.

(2)  A MOTOR CARRIER THAT, IN A CALENDAR YEAR,
OPERATES COMMERCIAL MOTOR VEHICLES ON THE HIGHWAYS OF THIS STATE
NO MORE THAN 3 TIMES MAY OBTAIN TRIP PERMITS INSTEAD OF MARKERS.

(B)  IDENTIFICATION MARKER.

TO QUALIFY FOR AN IDENTIFICATION MARKER, A MOTOR CARRIER
SHALL:

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