WILLIAM DONALD SCHAEFER, Governor                   Ch. 110

(3)  design the returns and other forms that, on
completion, provide the information required for the
administration of those laws;

(4)  collect revenue from estimated tax payments, pay
the revenue into the General Fund of the State, and account for
the revenue with the Comptroller; and

(5)  remit to the Comptroller any other revenue
derived from the public service company franchise tax.

9-204.

The motor carrier tax rate is the motor fuel tax rate in
effect when the [reporting] RETURN period begins, for each gallon
of motor fuel used in the operation of a commercial motor vehicle
on a highway in this State.

Part II. [Reports] RETURNS and Records.

9-207.

(a)  Except as provided in § 9-208 of this subtitle, each
motor carrier shall:

(1)  complete and file a [report of its operations]
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)  On request, the Comptroller may allow a motor carrier
licensed as a special fuel seller or user under Subtitle 3- of
this title to file a combined [report] RETURN.

(c)  To identify properly persons listed in a [report]
RETURN, each motor carrier shall include in the [report] RETURN:

(1)  the social security number or other federal
identifying number of the person; and

(2)  if the Comptroller requires, the federal
Interstate Commerce Commission identifying number.

9-208.

(a) The Comptroller may exempt a motor carrier from filing
a [report under § 9-207 of this subtitle] MOTOR CARRIER TAX
RETURN if the Comptroller is satisfied:

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