2010 Maryland Code
TAX - GENERAL
TITLE 9 - FUEL TAXES
Subtitle 3 - Motor Fuel Tax
Section 9-326 - Identification numbers.
§ 9-326. Identification numbers.
(a) Authority of Comptroller to assign.- 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.
(b) Requirement as to person filing document.- 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.
(c) Requirement as to person listed in document.- 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.
[An. Code 1957, art. 56, § 140A; 1988, ch. 2, § 1.]
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