Home Table of Contents

§ 9-326. Identification numbers

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 9. Fuel Taxes (Refs & Annos)
Subtitle 3. Motor Fuel Tax (Refs & Annos)
Part IV. Licensing of Dealers, Distributors, and Special Fuel Sellers and Users (Refs & Annos)
MD Code, Tax - General, § 9-326
§ 9-326. Identification numbers
Currentness
Authority of Comptroller to assign
(a) To obtain proper identification of a person who receives, buys, sells, or uses motor fuel, the Comptroller may:
(1) require information necessary to assign an identification number to the person; and
(2) assign a license or other identification number to the person.
Persons filing document
(b) A person required to file a return or other document under this subtitle shall include the identification number of the person filing and of each other person listed in the other document.
Persons listed in document
(c) A person who is to be listed in any return or other document filed by another person under this subtitle shall give the appropriate identification number to the person who is required to file the document.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1999, c. 319, § 1, eff. June 1, 1999.
Formerly Art. 56, § 140A.
MD Code, Tax - General, § 9-326, MD TAX GENERAL § 9-326
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document