# Tax - General (GTG)

## Title 9. Fuel Taxes

### Subtitle 2. Motor Carrier Tax

#### Section 9-207

(a) Except as provided in Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)