§ 9-207
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/md/tax-general/9-207A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.