There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 9-202 - Imposition of tax
MD Tax-Gen Code § 9-202 (2013) What's This?
§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.
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