Partnertax.ai
Start free trial →

Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 9-209

§ 9-209

Official textmgaleg.maryland.gov

# (a)

Each motor carrier shall keep, in the form that the Comptroller requires, records of the operations on which the motor carrier tax returns are based, including records that show the number of miles operated for each gallon of motor fuel.

# (b)

A motor carrier shall make the records required under subsection (a) of this section available for inspection by the Comptroller at any time during business hours.

# (c)

A motor carrier shall keep the records required under subsection (a) of this section for 4 years unless the records have been audited and, on written request that states the reasons for the request, the Comptroller authorizes early destruction.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. gtg-8-403 · § 8-403
  2. gtg-8-404 · § 8-404
  3. gtg-8-405 · § 8-405
  4. gtg-8-406 · § 8-406
  5. gtg-8-407 · § 8-407
  6. gtg-8-408 · § 8-408
  7. gtg-8-409 · § 8-409
  8. gtg-8-411 · § 8-411
  9. gtg-8-412 · § 8-412
  10. gtg-8-413 · § 8-413
  11. gtg-8-415 · § 8-415
  12. gtg-8-417 · § 8-417
  13. gtg-9-101 · § 9-101
  14. gtg-9-201 · § 9-201
  15. gtg-9-202 · § 9-202
  16. gtg-9-203 · § 9-203
  17. gtg-9-204 · § 9-204
  18. gtg-9-205 · § 9-205
  19. gtg-9-207 · § 9-207
  20. gtg-9-208 · § 9-208
  21. gtg-9-209 · § 9-209
  22. gtg-9-212 · § 9-212
  23. gtg-9-213 · § 9-213
  24. gtg-9-214 · § 9-214
  25. gtg-9-215 · § 9-215
  26. gtg-9-216 · § 9-216
  27. gtg-9-219 · § 9-219
  28. gtg-9-220 · § 9-220
  29. gtg-9-221 · § 9-221
  30. gtg-9-222 · § 9-222
  31. gtg-9-223 · § 9-223
  32. gtg-9-301 · § 9-301
  33. gtg-9-302 · § 9-302
  34. gtg-9-303.1 · § 9-303.1
  35. gtg-9-303 · § 9-303
  36. gtg-9-304 · § 9-304
  37. gtg-9-305 · § 9-305
  38. gtg-9-306 · § 9-306
  39. gtg-9-308 · § 9-308
  40. gtg-9-309 · § 9-309
Full table of contents →