State Codes and Statutes

Statutes > Maryland > Tax-general > Title-9 > Subtitle-2 > 9-201

§ 9-201. Definitions.
 

(a)  In general.- In this subtitle the following words have the meanings indicated. 

(b)  Commercial motor vehicle.-  

(1) "Commercial motor vehicle" means any motor vehicle used or maintained for the transportation of persons or property that: 

(i) has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds; 

(ii) has 3 or more axles; or 

(iii) is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds. 

(2) "Commercial motor vehicle" does not include: 

(i) a privately owned antique truck that: 

1. is registered as a historic motor vehicle under § 13-936 of the Transportation Article; and 

2. displays appropriate registration plates that the Motor Vehicle Administration issues; 

(ii) a commercial motor vehicle that is operated: 

1. by a state or a subdivision of a state; 

2. by the United States; 

3. by a joint unit of: 

A. this State and the United States and other states; or 

B. this State and another state; 

4. by or for a state, political subdivision of a state, or private school as a school bus; 

5. by a volunteer or paid fire department or rescue squad as fire or rescue equipment; 

6. 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 

7. 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; 

(iii) a multipurpose passenger vehicle as defined in § 11-136.1 of the Transportation Article; 

(iv) a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing: 

1. a camping trailer as defined in § 11-106 of the Transportation Article; or 

2. a travel trailer as defined in § 11-170 of the Transportation Article; or 

(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. 

(c)  Motor carrier.-  

(1) "Motor carrier" means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State. 

(2) "Motor carrier" includes: 

(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 

(ii) a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys. 
 

[An. Code 1957, art. 81, §§ 412, 421, 425; 1988, ch. 2, § 1; ch. 107, § 2; 1989, ch. 5, § 1; 1996, ch. 10, § 1; ch. 255.] 
 

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-9 > Subtitle-2 > 9-201

§ 9-201. Definitions.
 

(a)  In general.- In this subtitle the following words have the meanings indicated. 

(b)  Commercial motor vehicle.-  

(1) "Commercial motor vehicle" means any motor vehicle used or maintained for the transportation of persons or property that: 

(i) has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds; 

(ii) has 3 or more axles; or 

(iii) is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds. 

(2) "Commercial motor vehicle" does not include: 

(i) a privately owned antique truck that: 

1. is registered as a historic motor vehicle under § 13-936 of the Transportation Article; and 

2. displays appropriate registration plates that the Motor Vehicle Administration issues; 

(ii) a commercial motor vehicle that is operated: 

1. by a state or a subdivision of a state; 

2. by the United States; 

3. by a joint unit of: 

A. this State and the United States and other states; or 

B. this State and another state; 

4. by or for a state, political subdivision of a state, or private school as a school bus; 

5. by a volunteer or paid fire department or rescue squad as fire or rescue equipment; 

6. 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 

7. 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; 

(iii) a multipurpose passenger vehicle as defined in § 11-136.1 of the Transportation Article; 

(iv) a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing: 

1. a camping trailer as defined in § 11-106 of the Transportation Article; or 

2. a travel trailer as defined in § 11-170 of the Transportation Article; or 

(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. 

(c)  Motor carrier.-  

(1) "Motor carrier" means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State. 

(2) "Motor carrier" includes: 

(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 

(ii) a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys. 
 

[An. Code 1957, art. 81, §§ 412, 421, 425; 1988, ch. 2, § 1; ch. 107, § 2; 1989, ch. 5, § 1; 1996, ch. 10, § 1; ch. 255.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-9 > Subtitle-2 > 9-201

§ 9-201. Definitions.
 

(a)  In general.- In this subtitle the following words have the meanings indicated. 

(b)  Commercial motor vehicle.-  

(1) "Commercial motor vehicle" means any motor vehicle used or maintained for the transportation of persons or property that: 

(i) has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds; 

(ii) has 3 or more axles; or 

(iii) is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds. 

(2) "Commercial motor vehicle" does not include: 

(i) a privately owned antique truck that: 

1. is registered as a historic motor vehicle under § 13-936 of the Transportation Article; and 

2. displays appropriate registration plates that the Motor Vehicle Administration issues; 

(ii) a commercial motor vehicle that is operated: 

1. by a state or a subdivision of a state; 

2. by the United States; 

3. by a joint unit of: 

A. this State and the United States and other states; or 

B. this State and another state; 

4. by or for a state, political subdivision of a state, or private school as a school bus; 

5. by a volunteer or paid fire department or rescue squad as fire or rescue equipment; 

6. 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 

7. 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; 

(iii) a multipurpose passenger vehicle as defined in § 11-136.1 of the Transportation Article; 

(iv) a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing: 

1. a camping trailer as defined in § 11-106 of the Transportation Article; or 

2. a travel trailer as defined in § 11-170 of the Transportation Article; or 

(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. 

(c)  Motor carrier.-  

(1) "Motor carrier" means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State. 

(2) "Motor carrier" includes: 

(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 

(ii) a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys. 
 

[An. Code 1957, art. 81, §§ 412, 421, 425; 1988, ch. 2, § 1; ch. 107, § 2; 1989, ch. 5, § 1; 1996, ch. 10, § 1; ch. 255.]