Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 9-207

§ 9-207

# (a)

Except as provided in § 9-208 of this subtitle, each motor carrier shall:

# (1)

complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and

# (2)

provide other information that the Comptroller considers necessary to enforce this subtitle properly.

# (b)

To identify properly persons listed in a return, each motor carrier shall include in the return:

# (1)

the Social Security number or other federal identifying number of the person; and

# (2)

if the Comptroller requires, United States Department of Transportation (US DOT) identification number.

In this article (40 sections)