§ 9-212. Determination of fuel used

MD Tax-Gen Code § 9-212 (2019) (N/A)
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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.