Terms Used In Maryland Code, TAX - GENERAL 9-207

  • Oath: A promise to tell the truth.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
(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.