Section 9-207 - Returns - Required. - Maryland Statutes

§ 9-207. Returns - Required.
 

(a)  In general.- 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)  Contents.- 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. 
 

[An. Code 1957, art. 81, § 416; 1988, ch. 2, § 1; ch. 107, § 2; ch. 110, § 1; 1992, ch. 225; 2002, ch. 123.]