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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 9-216

§ 9-216

Official textmgaleg.maryland.gov

# (a)

The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax.

# (b)

If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:

# (1)

complying with this subtitle; and

# (2)

payment of any motor carrier tax due.

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In this article (40 sections)
  1. gtg-8-408 · § 8-408
  2. gtg-8-409 · § 8-409
  3. gtg-8-411 · § 8-411
  4. gtg-8-412 · § 8-412
  5. gtg-8-413 · § 8-413
  6. gtg-8-415 · § 8-415
  7. gtg-8-417 · § 8-417
  8. gtg-9-101 · § 9-101
  9. gtg-9-201 · § 9-201
  10. gtg-9-202 · § 9-202
  11. gtg-9-203 · § 9-203
  12. gtg-9-204 · § 9-204
  13. gtg-9-205 · § 9-205
  14. gtg-9-207 · § 9-207
  15. gtg-9-208 · § 9-208
  16. gtg-9-209 · § 9-209
  17. gtg-9-212 · § 9-212
  18. gtg-9-213 · § 9-213
  19. gtg-9-214 · § 9-214
  20. gtg-9-215 · § 9-215
  21. gtg-9-216 · § 9-216
  22. gtg-9-219 · § 9-219
  23. gtg-9-220 · § 9-220
  24. gtg-9-221 · § 9-221
  25. gtg-9-222 · § 9-222
  26. gtg-9-223 · § 9-223
  27. gtg-9-301 · § 9-301
  28. gtg-9-302 · § 9-302
  29. gtg-9-303.1 · § 9-303.1
  30. gtg-9-303 · § 9-303
  31. gtg-9-304 · § 9-304
  32. gtg-9-305 · § 9-305
  33. gtg-9-306 · § 9-306
  34. gtg-9-308 · § 9-308
  35. gtg-9-309 · § 9-309
  36. gtg-9-310 · § 9-310
  37. gtg-9-314 · § 9-314
  38. gtg-9-315 · § 9-315
  39. gtg-9-318 · § 9-318
  40. gtg-9-319 · § 9-319
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