§ 9-202. Imposition of tax

MD Tax-Gen Code § 9-202 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    A tax is imposed on each motor carrier who operates or causes the operation of a commercial motor vehicle on a highway in this State.

(b)    The tax under this section is imposed whether the commercial motor vehicle is:

(1)    owned by or leased to the motor carrier;

(2)    operated loaded or empty; or

(3)    operated for compensation or for no compensation.