Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 9-201
§ 9-201
# (a)
In this subtitle the following words have the meanings indicated.
# (b)
# (1)
“Commercial motor vehicle” means any motor vehicle used or maintained for the transportation of persons or property that:
(i) has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds;
(ii) has 3 or more axles; or
(iii) is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds.
# (2)
“Commercial motor vehicle” does not include:
(i) a privately owned antique truck that:
1. is registered as a historic motor vehicle under § 13–936 of the Transportation Article; and
2. displays appropriate registration plates that the Motor Vehicle Administration issues;
(ii) a commercial motor vehicle that is operated:
1. by a state or a subdivision of a state;
2. by the United States;
3. by a joint unit of:
A. this State and the United States and other states; or
B. this State and another state;
4. by or for a state, political subdivision of a state, or private school as a school bus;
5. by a volunteer or paid fire department or rescue squad as fire or rescue equipment;
6. by a licensed vehicle dealer during a road test for sale, if the vehicle displays dealer registration plates that the Motor Vehicle Administration issues; or
7. by a person as a privately owned bus used only in the transportation system of a county, municipal corporation, special taxing district, or other political subdivision to transport the public on a regular schedule between fixed termini as those terms are defined in the Transportation Article;
(iii) a multipurpose passenger vehicle as defined in § 11–136.2 of the Transportation Article;
(iv) a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing:
1. a camping trailer as defined in § 11–106 of the Transportation Article; or
2. a travel trailer as defined in § 11–170 of the Transportation Article; or
(v) a farm truck as defined in § 13–921 of the Transportation Article or a farm area motor vehicle as defined in § 13–935 of the Transportation Article that has 2 axles and a registered or operating gross or combination weight of less than 40,001 pounds.
# (c)
# (1)
“Motor carrier” means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State.
# (2)
“Motor carrier” includes:
(i) a lessor of a commercial motor vehicle who provides or buys the motor fuel used to operate the vehicle or pays for it as a part of rental or other costs; and
(ii) a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys.
Source: view the official text
In this article (40 sections)
- gtg-8-302 · § 8-302
- gtg-8-303 · § 8-303
- gtg-8-304 · § 8-304
- gtg-8-305 · § 8-305
- gtg-8-401 · § 8-401
- gtg-8-402.1 · § 8-402.1
- gtg-8-402 · § 8-402
- gtg-8-403 · § 8-403
- gtg-8-404 · § 8-404
- gtg-8-405 · § 8-405
- gtg-8-406 · § 8-406
- gtg-8-407 · § 8-407
- gtg-8-408 · § 8-408
- gtg-8-409 · § 8-409
- gtg-8-411 · § 8-411
- gtg-8-412 · § 8-412
- gtg-8-413 · § 8-413
- gtg-8-415 · § 8-415
- gtg-8-417 · § 8-417
- gtg-9-101 · § 9-101
- gtg-9-201 · § 9-201
- gtg-9-202 · § 9-202
- gtg-9-203 · § 9-203
- gtg-9-204 · § 9-204
- gtg-9-205 · § 9-205
- gtg-9-207 · § 9-207
- gtg-9-208 · § 9-208
- gtg-9-209 · § 9-209
- gtg-9-212 · § 9-212
- gtg-9-213 · § 9-213
- gtg-9-214 · § 9-214
- gtg-9-215 · § 9-215
- gtg-9-216 · § 9-216
- gtg-9-219 · § 9-219
- gtg-9-220 · § 9-220
- gtg-9-221 · § 9-221
- gtg-9-222 · § 9-222
- gtg-9-223 · § 9-223
- gtg-9-301 · § 9-301
- gtg-9-302 · § 9-302