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Maryland Code, Tax-General § 9-207

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 9-207 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-9-207/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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