Maryland Code, TAX – GENERAL 9-202

state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(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.