There is a newer version of the Maryland Code
Maryland Tax - General Section 9-216
§ 9-216.
  (a)   The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax.
  (b)   If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:
    (1)   complying with this subtitle; and
    (2)   payment of any motor carrier tax due.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.