{"data":{"id":"us-md/md.-code-tax-general-9-208","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–208","heading":"","body":"(a) The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:\n(1) the operations of the motor carrier are intrastate only;\n(2) the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and\n(3) the exemption will not affect the enforcement of this subtitle adversely.\n(b) A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-208","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"9ae1e7d1e85e1f4337c9e762167f6e70721da719807278625cb431b3df986cb0","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-207","next":"us-md/md.-code-tax-general-9-209"},"notice":"GroundRules: Original legal text. Not legal advice."}