Md. Code Ann., Tax-Gen. § 9-203 — § 9-203

The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:
(1) is operated by a motor carrier that leases the commercial motor vehicle from another motor carrier who provides or pays for the motor fuel; or
(2) is operated by a motor carrier that has obtained a trip permit under § 9-219(c) of this subtitle.