§ 9-207. Returns -- Required

MD Tax-Gen Code § 9-207 (2019) (N/A)
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(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.