Maryland Tax - General Section 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.