reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 7.5 - Digital Advertising Gross Revenues Tax › Subtitle 1 - Definitions; General Provisions › Section 7.5-102 - Tax on Gross Revenues From Digital Advertising Services -- Apportionment Determination

(a)    A tax is imposed on annual gross revenues of a person derived from digital advertising services in the State.
(b)    (1)    For purposes of this title, the part of the annual gross revenues of a person derived from digital advertising services in the State shall be determined using an apportionment fraction:
(i)    the numerator of which is the annual gross revenues of a person derived from digital advertising services in the State; and
(ii)    the denominator of which is the annual gross revenues of a person derived from digital advertising services in the United States.
(2)    The Comptroller shall adopt regulations that determine the state from which revenues from digital advertising services are derived.
(c)    A person who derives gross revenues from digital advertising services in the State may not directly pass on the cost of the tax imposed under this section to a customer who purchases the digital advertising services by means of a separate fee, surcharge, or line–item.
2023 Maryland Statutes › Tax - General › Title 7.5 - Digital Advertising Gross Revenues Tax › Subtitle 1 - Definitions; General Provisions › Section 7.5-103 - Digital Advertising Gross Revenues Tax Rate

The digital advertising gross revenues tax rate is:
(1)    2.5% of the assessable base for a person with global annual gross revenues of $100,000,000 through $1,000,000,000;
(2)    5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;
(3)    7.5% of the assessable base for a person with global annual gross revenues of $5,000,000,001 through $15,000,000,000; and
(4)    10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.
2023 Maryland Statutes › Tax - General › Title 7.5 - Digital Advertising Gross Revenues Tax › Subtitle 2 - Returns › Section 7.5-201 - Persons Required to File Returns -- Filing Declaration of Estimated Tax -- Quarterly Estimated Tax Returns -- Additional Information for Comptroller

(a)    Each person that, in a calendar year, has annual gross revenues derived from digital advertising services in the State of at least $1,000,000 shall complete, under oath, and file with the Comptroller a return, on or before April 15 the next year.
(b)    (1)    Each person that reasonably expects the person’s annual gross revenues derived from digital advertising services in the State to exceed $1,000,000 shall complete, under oath, and file with the Comptroller a declaration of estimated tax, on or before April 15 of that year.
(2)    A person required under paragraph (1) of this subsection to file a declaration of estimated tax for a taxable year shall complete and file with the Comptroller a quarterly estimated tax return on or before June 15, September 15, and December 15 of that year.
(c)    A person required to file a return under this section shall file with the return an attachment that states any information that the Comptroller requires to determine annual gross revenues derived from digital advertising services in the State.
2023 Maryland Statutes › Tax - General › Title 7.5 - Digital Advertising Gross Revenues Tax › Subtitle 2 - Returns › Section 7.5-202 - Recordkeeping Requirements for Person Required to File Return

A person required to file a return under § 7.5–201 of this subtitle shall maintain records of digital advertising services provided in the State and the basis for the calculation of the digital advertising gross revenues tax owed.
2023 Maryland Statutes › Tax - General › Title 7.5 - Digital Advertising Gross Revenues Tax › Subtitle 3 - Tax Payment › Section 7.5-301 - Payment of Tax With Return -- Quarterly Payments by Person Filing Estimated Returns

(a)    Except as provided in subsection (b) of this section, each person required to file a return under § 7.5–201 of this title shall pay the digital advertising gross revenues tax with the return that covers the period for which the tax is due.
(b)    A person required to file estimated digital advertising gross revenues tax returns under § 7.5–201(b) of this title shall pay:
(1)    at least 25% of the estimated digital advertising gross revenues tax shown on the declaration or amended declaration for a taxable year:
(i)    with the declaration or amended declaration that covers the year; and
(ii)    with each quarterly return for that year; and
(2)    any unpaid digital advertising gross revenues tax for the year shown on the person’s return that covers that year with the return.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 1 - Definitions; General Provisions › Section 8-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “Company” means an association, corporation, or joint-stock company.
(c)    (1)    “Financial institution” means:
(i)    a credit company;
(ii)    except as provided in paragraph (2)(i) of this subsection, a finance company;
(iii)    an international banking facility;
(iv)    a loan company;
(v)    a mortgage company;
(vi)    a safe-deposit company; and
(vii)    a savings and loan association.
(2)    “Financial institution” does not include:
(i)    a finance company that makes loans only to farmers for agricultural purposes;
(ii)    a company licensed under the federal Small Business Investment Act of 1958;
(iii)    a corporation that elects to be taxed as a small business corporation under Subchapter S of the Internal Revenue Code;
(iv)    an entity that is a real estate mortgage investment conduit as defined in the Internal Revenue Code;
(v)    a limited liability company; or
(vi)    a commercial bank, savings bank, trust company, or company that substantially competes with national banks in the State.
(d)    “Savings and loan association” means:
(1)    a savings and loan association that:
(i)    is organized under the laws of this State;
(ii)    is organized under the laws of another state and is admitted to do business in this State; or
(iii)    is organized under the laws of the United States and has an office in this State; or
(2)    a savings bank chartered by the Federal Home Loan Bank Board.
(e)    (1)    “Savings bank” means a company or other institution that is organized to receive deposits of money and pay interest on the deposits.
(2)    “Savings bank” does not include a bank with capital stock.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-201 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Approved foreign trade zone” means an area designated as a foreign trade zone under Title 5, Subtitle 8 of the Economic Development Article.
(c)    “Taxable net earnings” means the net earnings of a financial institution computed under § 8-204 of this subtitle and modified under §§ 8-205 and 8-206 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-202 - Imposition of Tax

(a)    (1)    For all taxable years beginning before January 1, 2001, a franchise tax, measured by taxable net earnings, is imposed annually on each financial institution existing or doing business in the State during any part of the fiscal year of the financial institution.
(2)    For all taxable years beginning after December 31, 2000, the financial institution franchise tax is terminated, and Maryland taxable income of financial institutions shall be subject to taxation under Title 10 of this article.
(b)    A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose on a savings bank or savings and loan association any tax other than its regular tax on property.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-204 - Taxable Net Earnings -- Computation

(a)    A financial institution shall compute its net earnings:
(1)    based on the accounting period used as its fiscal year; and
(2)    subject to the modifications required under this section, in the manner that a corporation computes, for purposes of the income tax, the Maryland modified income.
(b)    A financial institution shall add to its net earnings computed under subsection (a) of this section the amounts that, even if otherwise allowed to be subtracted under § 10–307(b) and (g)(1) and (4) of this article, equal:
(1)    profit realized from the sale or exchange of bonds issued by this State or a political subdivision of this State;
(2)    dividends received from foreign corporations and included in federal gross income under § 78 of the Internal Revenue Code;
(3)    interest derived from a United States obligation;
(4)    State tax–exempt interest received from a mutual fund and allowed to be subtracted under § 10–307(g)(4) of this article; and
(5)    interest excluded from federal gross income under § 103 of the Internal Revenue Code and derived from a bond:
(i)    issued by a state or a public corporation, special district, political subdivision of a state or their instrumentalities; or
(ii)    under § 150 of the Internal Revenue Code, treated as a bond issued by a state or a public corporation, special district, or political subdivision of a state or their instrumentalities.
(c)    A financial institution shall subtract from its net earnings computed under subsection (a) of this section interest expense incurred to purchase or carry a bond as defined in subsection (b)(5) of this section.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-206 - Taxable Net Earnings -- Allocation

(a)    In computing taxable net earnings, a financial institution with net earnings derived outside the State shall allocate its net earnings, in the manner that the Department requires, based on the gross volume of the transactions of the financial institution inside and outside the State.
(b)    In computing taxable net earnings, a financial institution shall include only that part of interest derived from the trade or business, in this State, of the subsidiaries of the financial institution, if the financial institution is a holding company because its only activities are to:
(1)    maintain and manage intangible investments; and
(2)    collect and distribute income from intangible investments.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-208 - Tax Credit -- for Tax Paid to Other State

A savings bank or savings and loan association doing business outside this State may claim a credit against the financial institution franchise tax equal to the amount paid to another jurisdiction as:
(1)    a tax based on savings accounts or saving share accounts bought in this State;
(2)    a tax on gross receipts from business done in this State; or
(3)    a tax on income derived from business done in this State.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-209 - Returns and Declarations

(a)    Each financial institution existing or doing business in the State during any part of the fiscal year of the financial institution shall complete, under oath, and file with the Department a financial institution franchise tax return on or before the 15th day of the 3rd month after the end of that fiscal year.
(b)    (1)    Each financial institution that reasonably expects its financial institution franchise tax for a year to exceed $1,000 shall complete, under oath, and file with the Department a declaration of estimated tax, on or before the 15th day of the 4th month of the accounting period used as the fiscal year of the financial institution.
(2)    A financial institution required under paragraph (1) of this subsection to file a declaration of estimated tax for a taxable year shall complete and file with the Department a quarterly estimated tax return on or before the 15th day of the 6th, 9th, and 12th months of that year.
(c)    To properly identify persons listed in a return or document, a person shall include in a return or document the Social Security or other identifying number that the Department requires.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-210 - Tax Payment

(a)    Except as provided in subsection (b) of this section, a financial institution shall pay the financial institution franchise tax with the return that covers the period for which the tax is due.
(b)    Each financial institution required to file quarterly estimated financial institution franchise tax returns shall pay:
(1)    at least 25% of the estimated financial institution franchise tax shown on the declaration or amended declaration for a taxable year:
(i)    with the declaration or amended declaration that covers the year; and
(ii)    with each quarterly return for that year; and
(2)    any unpaid financial institution franchise tax for the year shown on the financial institution franchise tax return that covers that year, with the return.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-211 - Administration by Department

The Department shall:
(1)    administer the laws that relate to the financial institution franchise tax, consistent with this subtitle and with Title 10 of this article;
(2)    adopt reasonable regulations to administer the provisions of laws that relate to the financial institution franchise tax, including regulations that establish, without regard to the methods required under Title 10 of this article, methods for allocation of net earnings based on gross volume of transactions;
(3)    design the returns and other forms that, on completion, provide the information required for the administration of the financial institution franchise tax law;
(4)    collect the financial institution franchise tax revenue, including penalties and interest; and
(5)    certify that revenue to the Comptroller.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-214 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article

A financial institution may claim a credit against the financial institution franchise tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 2 - Financial Institution Franchise Tax › Section 8-216 - Credit for Wages, Child Care, and Transportation for Employees With Disabilities

A financial institution may claim a credit against the financial institution franchise tax for:
(1)    wages paid to a qualified employee with a disability; and
(2)    (i)    child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21–309 of the Education Article; or
(ii)    transportation provided or paid for by the business entity for a qualified employee with a disability as provided under § 21–309 of the Education Article.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 3 - Savings and Loan Association Franchise Tax › Section 8-301 - Imposition of Tax

(a)    For all taxable years beginning before January 1, 2001, a franchise tax, measured by deposits held in the State, is imposed, for each calendar year, on each savings and loan association.
(b)    For all taxable years beginning after December 31, 2000, the savings and loan association franchise tax is terminated.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 3 - Savings and Loan Association Franchise Tax › Section 8-303 - Credit for Other Taxes

A savings and loan association organized under the laws of this State and doing business outside this State may claim a credit against the savings and loan association franchise tax in an amount that equals any tax paid to another jurisdiction as a franchise tax on deposits held in this State.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-402 - Imposition of Tax

(a)    A franchise tax, measured by gross receipts, is imposed, for each calendar year, on each public service company:
(1)    engaged in a telephone business in the State; or
(2)    engaged in the transmission, distribution, or delivery of electricity or natural gas in the State.
(b)    The tax imposed under subsection (a) of this section does not apply to a public service company that is:
(1)    a county;
(2)    a municipal corporation;
(3)    a nonprofit electric cooperative; or
(4)    a public–private partnership formed for the generation of clean or renewable energy if:
(i)    30% or more of the electricity generated through the public–private partnership is purchased by the public partner; and
(ii)    the clean or renewable energy generating station is sited on an eligible clean and renewable energy generation site as determined by the Department of the Environment, including:
1.    rooftops;
2.    parking lots;
3.    landfills;
4.    brownfields sites;
5.    voluntary cleanup program sites;
6.    reclaimed mines;
7.    Superfund sites; and
8.    sediment or retention ponds.
(c)    The Department of the Environment may adopt regulations regarding the determination of eligible clean or renewable energy generation sites under subsection (b)(4) of this section.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-402.1 - Imposition of Delivery Tax

(a)    (1)    In addition to any tax imposed under § 8-402 of this subtitle, a franchise tax is imposed for each calendar year on each public service company engaged in the transmission, distribution, or delivery of electricity or natural gas in the State.
(2)    The tax imposed under this section is measured by kilowatt hours of electricity or therms of natural gas delivered by the public service company for final consumption in the State.
(b)    The tax imposed under subsection (a) of this section does not apply to therms of natural gas delivered for final consumption by a public service company that is:
(1)    a county; or
(2)    a municipal corporation.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-403 - Tax Rates

(a)    The rate of the franchise tax imposed under § 8-402 of this subtitle is 2% of gross receipts derived from business in the State.
(b)    The rate of the tax imposed under § 8-402.1 of this subtitle is:
(1)    0.062 cents for each kilowatt hour of electricity delivered by the public service company for final consumption in the State; and
(2)    0.402 cents for each therm of natural gas delivered by the public service company for final consumption in the State.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-404 - Returns and Declarations

(a)    Each public service company that, in a calendar year, has gross receipts derived from business in the State or delivers electricity or natural gas for final consumption in the State shall complete, under oath, and file with the Department a public service company franchise tax return, on or before April 15th of the next year.
(b)    (1)    Each public service company that reasonably expects its public service company franchise tax for a year to exceed $1,000 shall complete, under oath, and file with the Department a declaration of estimated tax, on or before April 15 of that year.
(2)    A public service company required under paragraph (1) of this subsection to file a declaration of estimated tax for a taxable year shall complete and file with the Department a quarterly estimated tax return on or before June 15, September 15, and December 15 of that year.
(c)    A public service company shall file with the return an attachment that states any information that the Department requires to determine gross receipts derived from business in the State or kilowatt hours or therms of natural gas delivered for final consumption in the State.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-405 - Tax Payment

(a)    Except as provided in subsection (b) of this section, each public service company shall pay the public service company franchise tax with the return that covers the period for which the tax is due.
(b)    A public service company required to file estimated public service company franchise tax returns under § 8-404(b) of this subtitle shall pay:
(1)    at least 25% of the estimated public service company franchise tax shown on the declaration or amended declaration for a taxable year:
(i)    with the declaration or amended declaration that covers the year; and
(ii)    with each quarterly return for that year; and
(2)    any unpaid public service company franchise tax for the year shown on the public service company franchise tax return that covers that year, with the return.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-407 - Telephone Lifeline Service Charges

A telephone company may claim a credit against the public service company franchise tax equal to all approved and applicable federal and State tariff charges for telephone lifeline service not billed to eligible subscribers as provided in § 8–201 of the Public Utilities Article.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-408 - Administration by Department

The Department shall:
(1)    administer the laws that relate to the public service company franchise tax;
(2)    adopt reasonable regulations to administer the provisions of laws that relate to the public service company franchise tax;
(3)    design the returns and forms that, on completion, provide the information required for the administration of the public service company franchise tax laws;
(4)    collect the public service company franchise tax revenue, including penalties and interest;
(5)    pay that revenue into the General Fund of the State; and
(6)    certify to the Comptroller that revenue.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-409 - Tax as Customer Charge

(a)    The public service company franchise tax with respect to gross receipts from telecommunications service shall be added to and disclosed as an element of the public service company’s charge to the customer for the service.
(b)    A public service company may surcharge its customers for the public service company franchise tax imposed under § 8-402.1 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-411 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article

A public service company may claim a credit against the public service company franchise tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-413 - Credit for Wages, Child Care, and Transportation of Employees With Disabilities

A public service company may claim a credit against the public service company franchise tax for:
(1)    wages paid to a qualified employee with a disability; and
(2)    (i)    child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21–309 of the Education Article; or
(ii)    transportation provided or paid for by the business entity for a qualified employee with a disability as provided under § 21–309 of the Education Article.
2023 Maryland Statutes › Tax - General › Title 8 - Franchise Taxes › Subtitle 4 - Public Service Company Franchise Tax › Section 8-417 - Credits Against the Public Service Franchise Tax

(a)    A public service company may claim a credit against the public service company franchise tax in an amount equal to:
(1)    .002 cents for each kilowatt hour of electricity in excess of 500 million up to 1,500 million kilowatt hours during a calendar year delivered for final consumption to a single industrial customer for use in a production activity at the same location in the State; and
(2)    0.0455 cents for each kilowatt hour of electricity in excess of 1,500 million kilowatt hours during a calendar year delivered for final consumption to a single industrial customer for use in a production activity at the same location in the State.
(b)    A public service company may claim a credit against the public service company franchise tax in an amount equal to the tax imposed for each therm of natural gas delivered for final consumption in the State to an industrial customer for use in a production activity in the State.
(c)    The Public Service Commission shall require that the credits allowed under this section are passed through to the customers to whom the electricity or natural gas on which the credits are based is delivered.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 1 - Definitions › Section 9-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “Aviation fuel” means:
(1)    aviation gasoline; or
(2)    turbine fuel.
(c)    (1)    “Aviation gasoline” means gasoline that is used to propel gasoline–powered aircraft and:
(i)    is invoiced as aviation gasoline; or
(ii)    is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.
(2)    “Aviation gasoline” does not include gasoline used to propel a motor vehicle.
(d)    “Clean-burning fuel” means, when used for motor vehicle propulsion:
(1)    natural gas;
(2)    liquefied natural gas;
(3)    liquefied petroleum gas;
(4)    hydrogen;
(5)    electricity; or
(6)    any other fuel at least 85% of which is one or more of the following:
(i)    methanol;
(ii)    ethanol;
(iii)    any other alcohol; or
(iv)    ether.
(e)    (1)    “Gasoline” means a product that:
(i)    is used as fuel in a spark ignited, internal combustion engine; or
(ii)    is designated as gasoline by the Comptroller.
(2)    “Gasoline” includes:
(i)    casinghead gasoline;
(ii)    absorption gasoline;
(iii)    other natural gasoline; and
(iv)    aviation gasoline.
(f)    “Motor fuel” means:
(1)    gasoline; or
(2)    special fuel.
(g)    “Motor vehicle” means a vehicle that:
(1)    is self-propelled;
(2)    is designed to be operated on a public highway; and
(3)    is not operated only on rails.
(h)    (1)    “Special fuel” means a product that is usable as fuel in an internal combustion engine.
(2)    “Special fuel” includes clean-burning fuel except electricity.
(3)    “Special fuel” does not include gasoline.
(i)    “Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 2 - Motor Carrier Tax › Part I - Definitions; General Provisions › Section 9-201 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    (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 § 11–136.2 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)    (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.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 2 - Motor Carrier Tax › Part I - Definitions; General Provisions › Section 9-202 - Imposition of Tax

(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.
(b)    The tax under this section is imposed whether the commercial motor vehicle is:
(1)    owned by or leased to the motor carrier;
(2)    operated loaded or empty; or
(3)    operated for compensation or for no compensation.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 2 - Motor Carrier Tax › Part I - Definitions; General Provisions › Section 9-203 - Exceptions

The motor carrier tax imposed under § 9-202 of this subtitle does not apply to a commercial motor vehicle that:
(1)    is operated by a motor carrier that leases the commercial motor vehicle from another motor carrier who provides or pays for the motor fuel; or
(2)    is operated by a motor carrier that has obtained a trip permit under § 9-219(c) of this subtitle.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 2 - Motor Carrier Tax › Part I - Definitions; General Provisions › Section 9-204 - Rate of Tax

For each type of motor fuel used in the operation of a commercial motor vehicle on a highway in this State, the motor carrier tax rate is the motor fuel tax rate for that type of motor fuel in effect when the return period begins, for each gallon of motor fuel used.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - General › Title 9 - Fuel Taxes › Subtitle 3 - Motor Fuel Tax › Part I - Definitions; General Provisions › Section 9-303.1 - Exemptions -- Diplomatic Missions and Personnel

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Diplomatic mission” means a permanent mission to the United Nations and foreign embassies and consulates.
(3)    “Diplomatic personnel” means foreign embassy and consular officials, and foreign embassy and consular employees that have been certified by the U.S. Department of State.
(b)    The motor fuel tax, pursuant to § 9–305 of this subtitle, does not apply to the retail purchase of motor fuel that is bought for use by:
(1)    a diplomatic mission; or
(2)    diplomatic personnel.
(c)    To receive an exemption from the motor fuel tax, a diplomatic mission or diplomatic personnel must:
(1)    establish its exempt status with the U.S. Department of State;
(2)    use a credit card that has been issued by an oil company licensed under § 9–321 of this subtitle; and
(3)    certify to the United States Department of State that the diplomatic mission or diplomatic personnel has obtained and is covered by security that is in the form of and provides at least the minimum benefits applicable to security required for vehicles registered in this State under Title 17, Subtitle 1 of the Transportation Article.
(d)    Under the provisions of the Foreign Mission’s Tax Exemption Program, the U.S. Department of State must:
(1)    enter into an agreement with an oil company that wishes to participate in the Program; and
(2)    certify to an oil company that a diplomatic mission or diplomatic personnel is exempt.
(e)    (1)    An oil company that has issued an authorized credit card to a diplomatic mission or diplomatic personnel under agreement with the U.S. Department of State may:
(i)    bill a diplomatic mission or diplomatic personnel for any credit card purchases of motor fuel, exclusive of the motor fuel tax; and
(ii)    receive a refund or credit of the motor fuel tax.
(2)    An oil company may not allow an exemption from the motor fuel tax at the time of the retail sale of the fuel.
(3)    The amount of a refund or credit will be equal to the amount of the motor fuel tax that has been reimbursed directly or indirectly to the gasoline retailer or the amount of the motor fuel tax that the oil company has remitted to the Comptroller.
(4)    An oil company shall be required to verify the amount of a refund or credit that is based upon a credit card sale to a diplomatic mission or diplomatic personnel.
(f)    (1)    A tax exemption card issued to a diplomatic mission or diplomatic personnel by the U.S. Department of State may not be used to purchase motor fuel that does not include the motor fuel tax.
(2)    Notwithstanding any other provisions of this section, a tax exemption, a refund, a credit, or a reimbursement may not be granted if a diplomatic mission or diplomatic personnel purchases motor fuel without using an authorized credit card that has been issued by an oil company.
2023 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.