reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  9-205 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part I - Definitions; General Provisions|Section 9-205 - Interstate Agreements and Activities

    (a)    (1)    The Comptroller may enter into reciprocal agreements on behalf of this State, with the duly authorized representatives of any other state, that provide for:            (i)    fuel tax registration of vehicles by motor carriers;            (ii)    establishment of periodic fuel use reporting and fuel use tax payment requirements by motor carriers; and            (iii)    disbursement of money that is collected by the Comptroller and is due to other states based on:                1.    mileage travelled and fuel used in those states; and                2.    the respective registration fees of those states.        (2)    The Comptroller may not enter into any reciprocal agreement that would affect:            (i)    this State’s motor carrier tax rate; or            (ii)    this State’s registration fee for motor carriers.    (b)    In exercising the authority granted under subsection (a) of this section, the Comptroller is expressly authorized to:        (1)    enter into regional or national fuel use tax agreements;        (2)    become a member of any regional or national conference, group, compact, or similar organization of motor carrier fuel use tax administrators; and        (3)    enforce the provisions set forth in any regional or national fuel use tax agreements.    (c)    The agreement provisions shall apply to the fuel use taxation, registration, and reporting requirements of motor carriers subject to the provisions of the agreement without reference to or application of any other statutes of this State.
MD. Tax - General Code Ann. §  9-207 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part II - Returns and Records|Section 9-207 - Returns -- Required

    (a)    Except as provided in § 9-208 of this subtitle, each motor carrier shall:        (1)    complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and        (2)    provide other information that the Comptroller considers necessary to enforce this subtitle properly.    (b)    To identify properly persons listed in a return, each motor carrier shall include in the return:        (1)    the Social Security number or other federal identifying number of the person; and        (2)    if the Comptroller requires, United States Department of Transportation (US DOT) identification number.
MD. Tax - General Code Ann. §  9-208 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part II - Returns and Records|Section 9-208 - Returns -- Exceptions

    (a)    The Comptroller may exempt a motor carrier from filing a motor carrier tax return if:        (1)    the operations of the motor carrier are intrastate only;        (2)    the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and        (3)    the exemption will not affect the enforcement of this subtitle adversely.    (b)    A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.
MD. Tax - General Code Ann. §  9-209 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part II - Returns and Records|Section 9-209 - Records

    (a)    Each motor carrier shall keep, in the form that the Comptroller requires, records of the operations on which the motor carrier tax returns are based, including records that show the number of miles operated for each gallon of motor fuel.    (b)    A motor carrier shall make the records required under subsection (a) of this section available for inspection by the Comptroller at any time during business hours.    (c)    A motor carrier shall keep the records required under subsection (a) of this section for 4 years unless the records have been audited and, on written request that states the reasons for the request, the Comptroller authorizes early destruction.
MD. Tax - General Code Ann. §  9-212 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part III - Tax Payment|Section 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.
MD. Tax - General Code Ann. §  9-213 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part III - Tax Payment|Section 9-213 - Payment of Tax

    A motor carrier shall pay to the Comptroller the motor carrier tax computed by multiplying the tax rate under § 9-204 of this subtitle by the gallons of motor fuel used, as computed under § 9-212 of this subtitle, less any credit allowed under § 9-214 of this subtitle.
MD. Tax - General Code Ann. §  9-214 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part III - Tax Payment|Section 9-214 - Credits

    (a)    A motor carrier may claim a credit against the motor carrier tax to the extent of the motor fuel tax that the motor carrier paid on motor fuel bought in the State.    (b)    If the credit allowed under subsection (a) of this section for a return period exceeds the motor carrier tax due in the period, then, in accordance with regulations of the Comptroller, the motor carrier may:        (1)    apply the excess credit to the motor carrier tax due within the next 2 years; or        (2)    apply for a refund of the excess credit under § 13-901 of this article.
MD. Tax - General Code Ann. §  9-215 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part III - Tax Payment|Section 9-215 - Time of Payment

    A motor carrier shall pay the motor carrier tax for a period with the return that covers the period, in accordance with regulations of the Comptroller.
MD. Tax - General Code Ann. §  9-216 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part III - Tax Payment|Section 9-216 - Liability for Tax

    (a)    The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax.    (b)    If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:        (1)    complying with this subtitle; and        (2)    payment of any motor carrier tax due.
MD. Tax - General Code Ann. §  9-219 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part IV - Identification Markers and Permits|Section 9-219 - Marker or Permit Required

    (a)    (1)    Except as provided in paragraphs (2) and (3) of this subsection, a motor carrier shall obtain from the Comptroller an identification marker for each commercial motor vehicle of the motor carrier.        (2)    A motor carrier that operates commercial motor vehicles on the highways of this State may obtain trip permits instead of markers.        (3)    A motor carrier that registers (tags) all intrastate commercial motor vehicles with the Motor Vehicle Administration for operation within the State is not required to obtain identification markers for those commercial motor vehicles to operate in the State.    (b)    To qualify for an identification marker, a motor carrier shall submit to the Comptroller an application on the form that the Comptroller requires.    (c)    (1)    By regulation, the Comptroller shall establish procedures to issue trip permits and to provide evidence of compliance with this subtitle.        (2)    To qualify for a trip permit for a commercial motor vehicle, a motor carrier shall pay to the Comptroller an amount rounded to the nearest dollar equal to the current motor carrier tax payable on 174 gallons of special fuel for each commercial motor vehicle.        (3)    Fees for trip permits are in lieu of the motor carrier tax.    (d)    (1)    A commercial motor vehicle identification marker is effective on an annual basis from January 1 through December 31 of each year.        (2)    A trip permit is valid for the 15 consecutive days shown on the permit and only for the specific commercial motor vehicle shown on the permit.
MD. Tax - General Code Ann. §  9-220 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part IV - Identification Markers and Permits|Section 9-220 - Identification Markers

    (a)    A motor carrier shall display the identification marker for each commercial motor vehicle as the Comptroller requires by regulation.    (b)    An identification marker issued under this subtitle remains the property of the State.    (c)    The Comptroller may recall an identification marker for a violation of this subtitle or a regulation adopted to carry out this subtitle.    (d)    The Comptroller shall provide, by regulation, methods for identification of motor carriers to other motor carriers and the public.
MD. Tax - General Code Ann. §  9-221 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part IV - Identification Markers and Permits|Section 9-221 - Temporary Authorization

    The Comptroller may issue a temporary authorization to a motor carrier to operate a commercial motor vehicle in the State if the Comptroller is satisfied that:         (1)    the motor carrier does not have an identification marker or trip permit for the commercial motor vehicle;        (2)    unforeseen circumstances require operation of the commercial motor vehicle; and        (3)    a prohibition of operation would cause undue hardship.
MD. Tax - General Code Ann. §  9-222 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part IV - Identification Markers and Permits|Section 9-222 - Civilian Enforcement Powers

    (a)    In this Part IV of this subtitle “police officer” means:        (1)    any uniformed police officer; or        (2)    any civilian employee of the Department of State Police or of the Maryland Transportation Authority Police Force assigned to enforce this Part IV of this subtitle or any rule or regulation adopted under this Part IV of this subtitle, but only while acting under written authorization of the Secretary of State Police.    (b)    (1)    Subject to the provisions of paragraph (2) of this subsection, any police officer shall have the authority to enforce this Part IV of this subtitle and any rule or regulation adopted under it.        (2)    A civilian employee of the Maryland Transportation Authority Police Force shall have the authority stated in paragraph (1) of this subsection only if the individual is:            (i)    acting under the immediate direction and control of a uniformed police officer; and            (ii)    certified by the Department of State Police to enforce this Part IV of this subtitle and any rule or regulation adopted under it.
MD. Tax - General Code Ann. §  9-223 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 2 - Motor Carrier Tax|Part IV - Identification Markers and Permits|Section 9-223 - Falsification of Ifta Identification Marker

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Falsify” includes alter, counterfeit, duplicate, manufacture, construct, or forge.        (3)    “IFTA identification marker” means any license or decal required by law to be possessed by a motor carrier and displayed on a commercial motor vehicle under the interstate agreements authorized by § 9–205 of this subtitle.    (b)    A person may not knowingly:        (1)    falsify any IFTA identification marker or related document;        (2)    use, hold, possess, give away, or sell a falsified IFTA identification marker or related document; or        (3)    attempt to falsify or sell any IFTA identification marker or related document.
MD. Tax - General Code Ann. §  9-302 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part I - Definitions; General Provisions|Section 9-302 - Imposition of Tax

    Except as provided in §§ 9-303 and 9-304 of this subtitle, a tax is imposed on motor fuel.
MD. Tax - General Code Ann. §  9-303 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part I - Definitions; General Provisions|Section 9-303 - Exemptions

    (a)    The motor fuel tax does not apply to motor fuel that is exported or sold for exportation from this State.    (b)    The motor fuel tax does not apply to special fuel:        (1)    containing dye and sold for uses other than in a licensed motor vehicle;        (2)    delivered into a tank used only for heating; or        (3)    used for any purpose other than propelling a motor vehicle or turbine-powered aircraft.    (c)    The motor fuel tax does not apply to aviation fuel that is bought for use by:        (1)    a carrier engaged in the common carriage of individuals or property under Parts 121, 127, and 129 of the Federal Aviation Regulations;        (2)    an operator under Part 135 of the Federal Aviation Regulations if at least 70% of the aviation fuel is used in the common carriage of individuals or property;        (3)    the State;        (4)    a political subdivision of the State;        (5)    a unit or instrumentality of the United States government; or        (6)    a foreign government.    (d)    The motor fuel tax does not apply to motor fuel that is bought by:        (1)    the Department of General Services for use by State agencies;        (2)    a county board of education for use in a school bus owned by the county board of education; or        (3)    a school bus operator under contract with a county board of education for use in a school bus used to transport the county’s public school students.
MD. Tax - General Code Ann. §  9-304 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part I - Definitions; General Provisions|Section 9-304 - United States

    The Comptroller may allow, by regulation, a licensed dealer, a licensed special fuel seller, or a licensed turbine fuel seller to omit the motor fuel tax on motor fuel sold to the United States or a unit of the United States.
MD. Tax - General Code Ann. §  9-305 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part I - Definitions; General Provisions|Section 9-305 - Tax Rates

    (a)    Except as provided in subsection (b) of this section, the motor fuel tax rate is:        (1)    7 cents for each gallon of aviation gasoline;        (2)    23.5 cents for each gallon of gasoline other than aviation gasoline;        (3)    24.25 cents for each gallon of special fuel other than clean–burning fuel or turbine fuel;        (4)    7 cents for each gallon of turbine fuel; and        (5)    23.5 cents for each gasoline–equivalent gallon of clean–burning fuel except electricity.    (b)    (1)    The motor fuel tax rates specified in subsection (a)(2), (3), and (5) of this section shall be increased on July 1, 2013, and July 1 of each subsequent year in accordance with this subsection.        (2)    On or before June 1 of each year, the Comptroller shall determine and announce:            (i)    the growth in the Consumer Price Index for all urban consumers as determined by the Comptroller under paragraph (3) of this subsection; and            (ii)    the motor fuel tax rates effective for the fiscal year beginning on the following July 1 as determined by the Comptroller under paragraph (4) of this subsection.        (3)    (i)    In this paragraph, “Consumer Price Index for all urban consumers” means the index published monthly by the Bureau of Labor Statistics of the U.S. Department of Labor that is the U.S. city average of all items in a basket of consumer goods and services.            (ii)    The percentage growth in the Consumer Price Index for all urban consumers shall be determined by comparing the average of the index for the 12 months ending on the preceding April 30 to the average of the index for the prior 12 months.        (4)    Subject to paragraph (5) of this subsection, on July 1 of each year, each motor fuel tax rate specified in subsection (a)(2), (3), and (5) of this section shall be increased by the amount, rounded to the nearest one–tenth of a cent, that equals the product of multiplying:            (i)    the motor fuel tax rate in effect on the date of the Comptroller’s announcement under paragraph (2) of this subsection; and            (ii)    the percentage growth in the Consumer Price Index for all urban consumers.        (5)    (i)    If there is a decline or no growth in the Consumer Price Index for all urban consumers, the motor fuel tax rates shall remain unchanged.            (ii)    Any increase in the motor fuel tax rates under paragraph (4) of this subsection may not be greater than 8% of the motor fuel tax rate effective in the previous year.        (6)    The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the motor fuel tax under this subsection to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional motor fuel tax that is due on the motor fuel.
MD. Tax - General Code Ann. §  9-306 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part I - Definitions; General Provisions|Section 9-306 - Tax Rates -- Average Annual Retail Price as Basis

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Average annual retail price” means the 12–month average retail price per gallon of motor fuel purchased in the State determined in accordance with subsection (d) of this section.        (3)    “Sales and use tax equivalent rate” means the per gallon tax rate calculated based on a percentage of the average annual retail price of motor fuel in accordance with subsection (e) of this section.    (b)    On or before December 1, 2015, June 1, 2016, and June 1 of each subsequent year, the Comptroller shall determine and announce:        (1)    the average annual retail price of motor fuel; and        (2)    the sales and use tax equivalent rate effective on the first day of the following month.    (c)    (1)    The sales and use tax equivalent rate shall be added to the motor fuel tax rates specified in § 9–305(a)(2), (3), and (5) of this subtitle and collected in the same manner as the motor fuel tax.        (2)    Except as otherwise expressly provided by law, all references to the motor fuel tax in State law and regulations apply to the sales and use tax equivalent rate imposed under this section.    (d)    The Comptroller shall determine the average annual retail price of motor fuel:        (1)    using data compiled by the Oil Price Information Service or another generally recognized and reliable source of information; and        (2)    based on prices for regular unleaded motor fuel, excluding federal and State taxes, reported during the 12 months ending on the last day of the second immediately preceding month.    (e)    The Comptroller shall determine the sales and use tax equivalent rate by:        (1)    multiplying the average annual retail price by the percentage rate specified in subsection (f) of this section; and        (2)    rounding the product to the nearest tenth of a cent.    (f)    The percentage rate used to calculate the sales and use tax equivalent rate shall be:        (1)    4% for the determination made on December 1, 2015; and        (2)    5% for the determination made on June 1, 2016, and June 1 of each subsequent year.    (g)    The Comptroller shall require any person possessing tax–paid motor fuel for sale at the start of business on the date of an increase in the sales and use tax equivalent rate under this section to compile and file an inventory of the motor fuel held at the close of business on the immediately preceding date and remit within 30 days any additional tax that is due on the motor fuel under this section.
MD. Tax - General Code Ann. §  9-308 (2021)
2021 Maryland Statutes|Tax - General|Title 9 - Fuel Taxes|Subtitle 3 - Motor Fuel Tax|Part II - Returns, Reports, and Records|Section 9-308 - Returns

    (a)    Except as provided in subsections (b) and (c) of this section, each dealer, special fuel seller, special fuel user, or turbine fuel seller shall complete, under oath, and file with the Comptroller a motor fuel tax return:        (1)    for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller sells or uses motor fuel in the State:            (i)    by delivery, on or before the last day of the next month;            (ii)    by mail postmarked at least 2 days before the last day of the next month; or            (iii)    if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and        (2)    if the Comptroller so requires, by regulation, on other dates for each month in which the dealer, special fuel seller, special fuel user, or turbine fuel seller does not sell or deliver motor fuel.    (b)    Each licensed Class B dealer shall complete, under oath, and file with the Comptroller a motor fuel tax return:        (1)    for each month in which the dealer receives gasoline in the State:            (i)    by delivery, on or before the last day of the next month;            (ii)    by mail postmarked at least 2 days before the last day of the next month; or            (iii)    if, for cause, the Comptroller grants an extension, by delivery on or before the date that the Comptroller specifies; and        (2)    if the Comptroller so requires, by regulation, on other dates for each month in which the dealer does not receive gasoline.    (c)    (1)    A special fuel user engaged in the business of agriculture shall complete, under oath, and file with the Comptroller a motor fuel tax return for periods and on dates as the Comptroller may specify by regulation.        (2)    The Comptroller may not require filings more frequently than monthly.    (d)    A return shall state the total gallons of motor fuel received, sold, or used, during the period that the return covers, at each place of business in the State.    (e)    (1)    The Comptroller by regulation may require each person that is required to file a return under this section to file the return through electronic means.        (2)    A regulation adopted under this subsection:            (i)    shall include an exemption from electronic filing for persons that do not have access to means of transmitting data electronically; and            (ii)    shall include provisions for the periodic affirmation and verification of the information that is submitted electronically.