2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 2 - Motor Carrier Tax
Section 9-212 - Determination of fuel used.
§ 9-212. Determination of fuel used.
To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall:
(1) compute its average fleet miles for each gallon of motor fuel as a fraction:
(i) the numerator of which is the total miles that the motor carrier's entire fleet travels in all states; and
(ii) the denominator of which is the total gallons of motor fuel used;
(2) determine the total miles the motor carrier's fleet travels on highways in this State; and
(3) divide the number computed under item (2) by the fraction computed under item (1) of this section.
[An. Code 1957, art. 81, § 413; 1988, ch. 2, § 1.]
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
