§ 9-202
64 words·~1 min read·
/md/tax-general/9-202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–202.
(a)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)The tax under this section is imposed whether the commercial motor vehicle is:
(1)owned by or leased to the motor carrier;
(2)operated loaded or empty; or
(3)operated for compensation or for no compensation.