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A motor carrier shall pay the motor carrier tax for a period with the return that covers the period, in accordance with regulations of the Comptroller.
Structure Maryland Statutes
Maryland Statutes
Tax - General
Title 9 - Fuel Taxes
Subtitle 2 - Motor Carrier Tax
Part III - Tax Payment
Section 9-212 - Determination of Fuel Used
Section 9-213 - Payment of Tax
Section 9-214 - Credits
Section 9-215 - Time of Payment
Section 9-216 - Liability for Tax