Md. Code, Tax - General § 9-212
Md. Code, Tax - General § 9-212
in effectTo 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=9-212&enactments=falseFetched: 10/17/2026