Maryland Code, TAX – GENERAL 9-201
Terms Used In Maryland Code, TAX - GENERAL 9-201
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County: means a county of the State or Baltimore City. See
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(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.