(a)A tax is imposed on each motor carrier who operates or…#
(a) 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)The tax under this section is imposed whether the…#
(b) 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.