§ 9–207
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 9-207 (2026)
Title 9. Fuel Taxes
Subtitle 2. Motor Carrier Tax
§ 9–207LinkCopy Citation
(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.