(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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