Md. Code, Tax - General § 9-212
This is the official text of Md. Code, Tax - General § 9-212, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§9–212.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.