State Codes and Statutes

Statutes > Maryland > Tax-general > Title-9 > Subtitle-2 > 9-212

§ 9-212. Determination of fuel used.
 

To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall: 

(1) compute its average fleet miles for each gallon of motor fuel as a fraction: 

(i) the numerator of which is the total miles that the motor carrier's entire fleet travels in all states; and 

(ii) the denominator of which is the total gallons of motor fuel used; 

(2) determine the total miles the motor carrier's fleet travels on highways in this State; and 

(3) divide the number computed under item (2) by the fraction computed under item (1) of this section. 
 

[An. Code 1957, art. 81, § 413; 1988, ch. 2, § 1.] 
 

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-9 > Subtitle-2 > 9-212

§ 9-212. Determination of fuel used.
 

To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall: 

(1) compute its average fleet miles for each gallon of motor fuel as a fraction: 

(i) the numerator of which is the total miles that the motor carrier's entire fleet travels in all states; and 

(ii) the denominator of which is the total gallons of motor fuel used; 

(2) determine the total miles the motor carrier's fleet travels on highways in this State; and 

(3) divide the number computed under item (2) by the fraction computed under item (1) of this section. 
 

[An. Code 1957, art. 81, § 413; 1988, ch. 2, § 1.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-9 > Subtitle-2 > 9-212

§ 9-212. Determination of fuel used.
 

To compute the amount of motor fuel that a motor carrier uses to operate commercial motor vehicles on highways in the State, the motor carrier shall: 

(1) compute its average fleet miles for each gallon of motor fuel as a fraction: 

(i) the numerator of which is the total miles that the motor carrier's entire fleet travels in all states; and 

(ii) the denominator of which is the total gallons of motor fuel used; 

(2) determine the total miles the motor carrier's fleet travels on highways in this State; and 

(3) divide the number computed under item (2) by the fraction computed under item (1) of this section. 
 

[An. Code 1957, art. 81, § 413; 1988, ch. 2, § 1.]