Maryland Tax - General Section 9-221

      The Comptroller may issue a temporary authorization to a motor carrier to operate a commercial motor vehicle in the State if the Comptroller is satisfied that:

            (1)      the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle;

            (2)      unforeseen circumstances require operation of the commercial motor vehicle; and

            (3)      a prohibition of operation would cause undue hardship.