§ 9-208
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/md/tax-general/9-208A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–208.
(a)The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:
(1)the operations of the motor carrier are intrastate only;
(2)the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and
(3)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.