Maryland Statutes
§ 9-216
Maryland § 9-216
This text of Maryland § 9-216 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 9-216 (2026).
Text
(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.
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Bluebook (online)
Maryland § 9-216, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/9-216.