(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.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.