{"data":{"id":"us-md/md.-code-tax-general-9-202","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–202","heading":"","body":"(a) A tax is imposed on each motor carrier who operates or causes the operation of a commercial motor vehicle on a highway in this State.\n(b) The tax under this section is imposed whether the commercial motor vehicle is:\n(1) owned by or leased to the motor carrier;\n(2) operated loaded or empty; or\n(3) operated for compensation or for no compensation.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8a7c1e395abe5b376542a712c45994231ff50a8949d5b98fb1d3a2c8042a9b47","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-201","next":"us-md/md.-code-tax-general-9-203"},"notice":"GroundRules: Original legal text. Not legal advice."}