Maryland Tax - General Section 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.