{"data":{"id":"us-md/md.-code-tax-general-9-207","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 9–207","heading":"","body":"(a) Except as provided in § 9-208 of this subtitle, each motor carrier shall:\n(1) complete, under oath, and file a motor carrier tax return for periods that the Comptroller requires; and\n(2) provide other information that the Comptroller considers necessary to enforce this subtitle properly.\n(b) To identify properly persons listed in a return, each motor carrier shall include in the return:\n(1) the Social Security number or other federal identifying number of the person; and\n(2) if the Comptroller requires, United States Department of Transportation (US DOT) identification number.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=9-207","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"83daff86f308c390742e867b9d8496f0228f1145c192ce70965e6797c2e39e53","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-9-205","next":"us-md/md.-code-tax-general-9-208"},"notice":"GroundRules: Original legal text. Not legal advice."}