Ch. 411

1997 LAWS OF MARYLAND

Article - Tax - General
Section 9-208 and 9-219
Annotated Code of Maryland
(1988 Volume and 1996 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

9-208.

(a) The Comptroller may exempt a motor carrier from filing a motor carrier tax
return if the Comptroller is satisfied:

(1) [based on an affidavit by the motor carrier,] that the operations of the
motor carrier are [substantially] intrastate ONLY;

(2) that the [motor carrier buys an equitable amount of motor fuel in this]
INTRASTATE COMMERCIAL MOTOR VEHICLES OF THE MOTOR CARRIER ARE
REGISTERED (TAGGED) BY THE MOTOR VEHICLE ADMINISTRATION TO OPERATE
SOLELY WITHIN THE State; and

(3) that the exemption will not affect the enforcement of this subtitle

adversely.

          (b) A motor carrier is not required to report, on a motor carrier tax return, a
commercial motor vehicle operated under a trip permit.

[(c) A motor carrier is not required to report, 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.]

9-219.

(a) (1) Except as provided in [paragraph] PARAGRAPHS (2)AND (3) 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.

(3) A MOTOR CARRIER THAT REGISTERS (TAGS) ALL INTRASTATE
COMMERCIAL MOTOR VEHICLES WITH THE MOTOR VEHICLE ADMINISTRATION FOR

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