Md. Code Ann., Tax-Gen. § 9-207
Tax return required
Effective Oct 1, 2002Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 107, § 2; Acts 1988, c. 110, § 1; Acts 1992, c. 225; Acts 2002, c. 123, § 1, eff. Oct. 1, 2002.State of Maryland
(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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 107, § 2; Acts 1988, c. 110, § 1; Acts 1992, c. 225; Acts 2002, c. 123, § 1, eff. Oct. 1, 2002.
Formerly Art. 81, § 416.