Section 9-208 - Returns - Exceptions. - Maryland Statutes

§ 9-208. Returns - Exceptions.
 

(a)  Local carriers.- The Comptroller may exempt a motor carrier from filing a motor carrier tax return if: 

(1) the operations of the motor carrier are intrastate only; 

(2) the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and 

(3) the exemption will not affect the enforcement of this subtitle adversely. 

(b)  Trip permit holders.- A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit. 
 

[An. Code 1957, art. 81, §§ 416, 422; 1988, ch. 2, § 1; ch. 107, § 2; ch. 110, § 1; 1997, ch. 411.]