§ 9-208. Returns -- Exceptions

MD Tax-Gen Code § 9-208 (2019) (N/A)
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(a)    The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:

(1)    the operations of the motor carrier are intrastate only;

(2)    the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and

(3)    the exemption will not affect the enforcement of this subtitle adversely.

(b)    A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.