Section 9-216 - Liability for tax.
§ 9-216. Liability for tax.
(a) Primary liability.- 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) Secondary liability.- 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.
[An. Code 1957, art. 81, § 421; 1988, ch. 2, § 1.]