(a)The terms of a lease determine the primary liability of…#
(a) 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)If either the lessor or lessee with primary…#
(b) 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.