(a) The Comptroller may exempt a motor carrier from filing a motor carrier tax return if: (1) the operations of the motor carrier are intrastate only; (2) the intrastate commercial motor vehicles of the motor carrier are registered (tagged) by the Motor Vehicle Administration to operate within the State; and (3) the exemption will not affect the enforcement of this subtitle adversely. (b) A motor carrier is not required to report, on a motor carrier tax return, a commercial motor vehicle operated under a trip permit.
Maryland Legal Code