2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 2 - Motor Carrier Tax
Section 9-203 - Exceptions.
§ 9-203. Exceptions.
The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:
(1) is operated by a motor carrier that leases the commercial motor vehicle from another motor carrier who provides or pays for the motor fuel; or
(2) is operated by a motor carrier that has obtained a trip permit under § 9-219(c) of this subtitle.
[An. Code 1957, art. 81, §§ 416, 421, 422; 1988, ch. 2, § 1; 2003, ch. 21, § 1.]
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