Terms Used In Maryland Code, TAX - GENERAL 9-223

  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
(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.