§ 9-212
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/md/tax-general/9-212A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–212.
To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall:
(1)compute its average fleet miles for each gallon of motor fuel as a fraction:
(i)the numerator of which is the total miles that the motor carrier’s entire fleet travels in all states; and
(ii)the denominator of which is the total gallons of motor fuel used;
(2)determine the total miles the motor carrier’s fleet travels on highways in this State; and
(3)divide the number computed under item
(2)by the fraction computed under item
(1)of this section.