Md. Code, Tax-Gen. § 9-207
Md. Code, Tax-Gen. § 9-207
Maryland · Maryland Code, Tax - General · Status: effective
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- Citation
- Md. Code, Tax-Gen. § 9-207, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789998
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Full text
(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.