{"data":{"id":"us-md/md.-code-tax-general-9-201","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–201","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(b) (1) “Commercial motor vehicle” means any motor vehicle used or maintained for the transportation of persons or property that:\n(i) has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds;\n(ii) has 3 or more axles; or\n(iii) is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds.\n(2) “Commercial motor vehicle” does not include:\n(i) a privately owned antique truck that:\n1. is registered as a historic motor vehicle under § 13–936 of the Transportation Article; and\n2. displays appropriate registration plates that the Motor Vehicle Administration issues;\n(ii) a commercial motor vehicle that is operated:\n1. by a state or a subdivision of a state;\n2. by the United States;\n3. by a joint unit of:\nA. this State and the United States and other states; or\nB. this State and another state;\n4. by or for a state, political subdivision of a state, or private school as a school bus;\n5. by a volunteer or paid fire department or rescue squad as fire or rescue equipment;\n6. 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\n7. 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;\n(iii) a multipurpose passenger vehicle as defined in § 11–136.2 of the Transportation Article;\n(iv) a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing:\n1. a camping trailer as defined in § 11–106 of the Transportation Article; or\n2. a travel trailer as defined in § 11–170 of the Transportation Article; or\n(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.\n(c) (1) “Motor carrier” means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State.\n(2) “Motor carrier” includes:\n(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\n(ii) a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"328bcd3656a5b9a1cfc6a5a588f96356d9a0ba65e161c5a100175f3775c17e12","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-101","next":"us-md/md.-code-tax-general-9-202"},"notice":"GroundRules: Original legal text. Not legal advice."}