Section 9-202 - Imposition of tax.
§ 9-202. Imposition of tax.
(a) In general.- 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) Scope of section.- 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.
[An. Code 1957, art. 81, §§ 412, 413; 1988, ch. 2, § 1; 1996, ch. 255.]