Maryland SB 331: Vehicle-Miles-Traveled Tax and Associated Mandated Devices - Prohibition

Bill Text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW. 
        [Brackets] indicate matter deleted from existing law. 
           *sb0331*   
  
SENATE BILL 331 
Q5, R6   0lr2258 
SB 363/18 – B&T     
By: Senators  Ready,  Bailey,  Carozza,  Cassilly,  Eckardt,  Hershey,  Jennings, 
Salling, Simonaire, and West 
Introduced and read first time: January 22, 2020 
Assigned to: Budget and Taxation 
 
A BILL ENTITLED 
 
AN ACT concerning 1 
 
Vehicle–Miles–Traveled Tax and Associated Mandated Devices – Prohibition 2 
 
FOR the purpose of prohibiting the State or a local jurisdiction from imposing or levying a 3 
vehicle–miles–traveled tax or certain other similar fees, tolls, or taxes; prohibiting 4 
the State or a local jurisdiction from requiring the installation of a device in or on a 5 
privately   owned   vehicle   to   facilitate   the   reporting   of   vehicle–miles   traveled; 6 
providing for the application of certain provisions of this Act; and generally relating 7 
to  a  prohibition  against  a  vehicle–miles–traveled  tax  and  associated  mandated 8 
devices. 9 
 
BY repealing and reenacting, without amendments, 10 
 Article – Tax – General 11 
Section 9–205 12 
 Annotated Code of Maryland 13 
 (2016 Replacement Volume and 2019 Supplement) 14 
 
BY adding to 15 
 Article – Tax – General 16 
Section 9–401 to be under the new subtitle “Subtitle 4. Vehicle–Miles–Traveled Tax 17 
– Prohibited” 18 
 Annotated Code of Maryland 19 
 (2016 Replacement Volume and 2019 Supplement) 20 
 
BY adding to 21 
 Article – Transportation 22 
Section 22–107 23 
 Annotated Code of Maryland 24 
 (2012 Replacement Volume and 2019 Supplement) 25 
 
 SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 26 

2 SENATE BILL 331  
 
 
That the Laws of Maryland read as follows: 1 
 
Article – Tax – General 2 
 
9–205. 3 
 
 (a) (1) The Comptroller may enter into reciprocal agreements on behalf of this 4 
State, with the duly authorized representatives of any other state, that provide for: 5 
 
   (i) fuel tax registration of vehicles by motor carriers; 6 
 
   (ii) establishment  of  periodic  fuel  use  reporting  and  fuel  use  tax 7 
payment requirements by motor carriers; and 8 
 
   (iii) disbursement of money that is collected by the Comptroller and 9 
is due to other states based on: 10 
 
    1. mileage travelled and fuel used in those states; and 11 
 
    2. the respective registration fees of those states. 12 
 
  (2) The  Comptroller  may  not  enter  into  any  reciprocal  agreement  that 13 
would affect: 14 
 
   (i) this State’s motor carrier tax rate; or 15 
 
   (ii) this State’s registration fee for motor carriers. 16 
 
 (b) In  exercising  the  authority  granted  under  subsection  (a)  of  this  section,  the 17 
Comptroller is expressly authorized to: 18 
 
  (1) enter into regional or national fuel use tax agreements; 19 
 
  (2) become  a  member  of  any  regional  or  national  conference,  group, 20 
compact, or similar organization of motor carrier fuel use tax administrators; and 21 
 
  (3) enforce the provisions set forth in any regional or national fuel use tax 22 
agreements. 23 
 
 (c) The  agreement  provisions  shall  apply  to  the  fuel  use  taxation,  registration, 24 
and  reporting  requirements  of  motor  carriers  subject  to  the  provisions  of  the  agreement 25 
without reference to or application of any other statutes of this State. 26 
 
SUBTITLE 4. VEHICLE–MILES–TRAVELED TAX – PROHIBITED. 27 
 
9–401. 28 
 

 SENATE BILL 331 3 
 
 
 (A) SUBJECT TO SUBSECTION (B) OF THIS SECTION, THE STATE OR A LOCAL 1 
JURISDICTION   MAY   NOT DIRECTLY   OR   INDIRECTLY, INCLUDING   THROUGH   A  2 
THIRD–PARTY AGREEMENT OR AS PART OF A PILOT PROGRAM OR STUDY, IMPOSE OR 3 
LEVY: 4 
 
  (1) A VEHICLE–MILES–TRAVELED TAX; 5 
 
  (2) A MILEAGE–BASED USER FEE; 6 
 
  (3) A  TOLL  BASED  ON  GLOBAL POSITIONING SATELLITE  TRACKING; 7 
OR 8 
 
  (4) ANY OTHER SIMILAR FORM OF TAX. 9 
 
 (B) NOTHING  IN  THIS  SECTION  SHALL  BE  CONSTRUED  TO PROHIBIT  THE 10 
COMPTROLLER  FROM  ENTERING  INTO  AND  THE STATE  FROM  ENFORCING AN 11 
AGREEMENT IN ACCORDANCE WITH § 9–205 OF THIS TITLE. 12 
 
Article – Transportation 13 
 
22–107. 14 
 
 THE STATE OR A LOCAL JURISDICTION MAY NOT REQUIRE THE INSTALLATION 15 
OF   A   DEVICE   IN   OR   ON A   PRIVATELY   OWNED   VEHICLE   TO   FACILITATE   THE 16 
REPORTING OF THE NUMBER OF VEHICLE–MILES TRAVELED. 17 
 
 SECTION  2.  AND  BE  IT  FURTHER  ENACTED,  That  this  Act  shall  take  effect 18 
October 1, 2020. 19