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03.03.01.00.htm 03.03.01.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 03 MOTOR FUEL TAX Chapter 01 Motor Fuel License and Tax Authority: Tax-General Article, §2-103, Annotated Code of Maryland
03.03.01.01.htm 03.03.01.01. 01 Licenses.. A. Applications for licenses shall be on forms provided by the Comptroller and shall indicate the type and class of license sought, as follows:1) Dealer:. a) Class "A". b) Class "B". c) Class "C". d) Class "D". e) Class "G-Temporary". 2) Special Fuel Seller;. 3) Special Fuel User;. 4) Distributor; or. 5) Turbine Fuel Seller.. B. If the licensee discontinues business, the license shall be returned to the Comptroller for cancellation. Unless a bond ri
03.03.01.02.htm 03.03.01.02. 02 Sales to Unlicensed Seller or User.. A. Sales of motor fuel shall be made with the motor fuel tax, as applicable, included.. B. Exceptions are as follows:. 1) Special fuel:. a) When sold and delivered into a storage tank permanently and solely connected to a heating plant, commercial stationary apparatus, stationary vapor burning apparatus (including propane tanks not connected to the vehicle propulsion system on recreational type vehicles) or watercraft,b) When sold to the holde
03.03.01.03.htm 03.03.01.03. 03 Motor Fuel Tax Report.. All dealers, special fuel users, special fuel sellers, and turbine fuel sellers shall provide the name and address of the person or persons responsible for preparing the applicable tax report. This person shall provide all information requested in the following areas:A. Stock reports;. B. EDP systems;. C. Marketing;. D. Security;. E. Internal audit;. F. Motor fuel taxes; and. G. Aviation fuel taxes..
03.03.01.04.htm 03.03.01.04. 04 Security Requirements.. A. All securities shall be in an amount of an even $1,000.. B. Cash offered as security shall be converted by the offeror into a banking instrument as specified by and in the manner determined by the Comptroller.C. Dealers that are licensed special fuel sellers, special fuel users, or turbine fuel sellers are required to post only one security, the amount of which will be determined by the Comptroller.
03.03.01.05.htm 03.03.01.05. 05 Filing―Records.. A. Except as provided in §B of this regulation, fuel tax returns shall be filed monthly with appropriate remittance on forms prescribed by the Comptroller. If no sales or operations were conducted in any particular reporting period, required returns shall be filed, stating this fact.B. Annual Filing Option.. 1) A special fuel user engaged in the business of agriculture may request approval to file an annual fuel tax return.
03.03.01.06.htm 03.03.01.06. 06 Sales―Exchanges―Transfers―Exports.. A. Arrangements for the transfer of ownership of motor fuel by dealers, special fuel sellers, special fuel users, turbine fuel sellers, and distributors, for future delivery, whether called sales, loans, exchanges, or otherwise, shall be recognized only when such arrangements are reflected in sales agreements or contracts. They shall be reported as1) The "fuels" sold move physically from the possession of the vendor to that of the vendee; or.
03.03.01.07.htm 03.03.01.07. 07 Requirements for Invoices Used as Proof of Payment of the Tax.. A. Except for retail service station invoices, motor fuel invoices shall:. 1) Contain the amount of Maryland motor fuel tax charged; or if the tax is not charged, the statement "Maryland motor fuel tax is not included"2) Contain the date of delivery;. 3) Contain the name and address of purchaser;. 4) Contain the name and address of seller pre-printed on the invoice;. 5) Contain the number of gallons;.
03.03.01.08.htm 03.03.01.08. 08 Gains―Losses.. A. Stock gains and losses shall be reported on forms and in accordance with instructions provided by the Comptroller.B. Losses or gains shall be established upon products metered or physically inventoried as received in the State. Losses which occur in inventory after the receipt shall be supported by gauger's reports or other acceptable documentation.C. Transportation gains or losses incurred enroute for delivery into the State shall be recorded for
03.03.01.09.htm 03.03.01.09. 09 Volumetric and Temperature Adjusted Gallons.. A. Licensees Reporting on a Temperature Adjusted Basis.. 1) Inventory. If inventory is reported on a temperature adjusted basis (net" all receipts shall be reported on that basis.2) Sales. If inventories and receipts are reported on a "net" basis (temperature adjusted) and any sales are made on a "gross" (not temperature adjusted) basis, the sales shall be documented and the adjustments resulting therefrom reported on the app
03.03.01.10.htm 03.03.01.10. 10 Special Fuel Dispensers.. A. Retail type special fuel dispensers (pumps) may have a security seal affixed by a State motor fuel agent.B. Whenever a retail type dispenser is used to dispense special fuel and the computer metering device of the dispenser is removed, replaced, or repaired, the meter readings and serial numbers of both the retail dispenser and metering device shall be reported to the Comptroller within 30 days, and a copy of the service or repair order shall be maint
03.03.01.11.htm 03.03.01.11. 11 Contaminated Product.. A. Contaminated products (interface, interface mix, transmix, and products failing to meet State specifications) may not be:1) Imported, exported, or moved within the State without the written approval of the Comptroller;. 2) Commingled and inventoried in any gasoline or special fuel storage within the State without written approval of the Comptroller.B. A statement signed by the appropriate official confirming proper disposal of product shall be fil
03.03.01.12.htm 03.03.01.12. 12 Motor Fuel Consumed by Licensed Dealers.. Licensed dealers under normal report procedures may take credit for motor fuel taxes on gallonage for which a refund would be allowed under these regulations, provided that adequate records are available at the time of the audit to support the refund credits.
03.03.01.13.htm 03.03.01.13. 13 Inventory.. A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall have at their bulk plants, marine terminals, and tank farms, calibration charts for each tank containing motor fuel. These charts shall show the tank number, capacity, dimensions, and gallons corresponding to measurements in feet, inches, and fractions that indicate the amount of fuel in the tank or tanks.B. Dealers, special fuel sellers, special fuel users, and turbine fuel sell
03.03.01.14.htm 03.03.01.14. 14 Security of Motor Fuels.. A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall maintain adequate security programs at all storage locations maintained in the State.B. All bulk plants, terminals, and tank farms maintaining storage of motor fuels shall have approved seals on all meters indicating compliance with the requirements of the most current edition of the National Institute of Standards and Technology Handbook 44, as specified by
03.03.01.15.htm 03.03.01.15. 15 Blending and Injection-Reporting.. All authorized dealers, special fuel sellers, and turbine fuel sellers are required to report separately, on appropriate schedules, commingled, casinghead or natural gasoline, benzene, naphtha, heating oil, alcohol, additives, or any other component, or any combination of them, that is blended into a refined motor fuel after the fuel has been received in this State. The schedule shall indicate the percentages and gallonag
03.03.01.16.htm 03.03.01.16. 16 Exemption Certificates.. A. Exemption certificates are issued to identify purchasers authorized to acquire tax exempt special fuel from a licensed special fuel seller, or turbine fuel seller. They are issued and applicable only for specific types of fuel and valid only for the period indicated on the certificate. Suppliers are responsible for the tax on all sales made to holders of expired or otherwise invalid exemption certificates and for the tax on all sales to purcha
03.03.01.17.htm 03.03.01.17. 17 Racing Fuel.. A. Gasoline having an anti-knock index (R + M)2 of greater than 98 may be considered racing fuel, if the manufacturer's specifications have been filed with and approved annually by the Motor Fuel Tax Bureau.B. Racing fuel may not be:. 1) Considered a motor fuel as defined in Tax-General Article, §9-101, Annotated Code of Maryland;. 2) Blended with any other gasoline and offered for sale; or.
03.03.01.18.htm 03.03.01.18. 18 Definitions.. For the purpose of the administration of Tax-General Article, §9-319, Annotated Code of Maryland, relating to storage capacity requirements:A. "Control" means having absolute authority and responsibility for all fuels placed into and removed from a given tank or tanks. If "control" is claimed by a person leasing or renting a tank or tanks owned by another person, the lease or rental arrangement shall be for a period of at least 3 years beyond the date of the fi
03.03.01.19.htm 03.03.01.19. 19 Warehousing―Terminalling―Storing for Others.. Unlicensed entities that provide motor fuel storage facilities or related services, or both, shall:. A. Obtain written permission from the Comptroller before storing motor fuel or providing related services;B. Report monthly on forms provided by the Comptroller; and. C. Provide a reconciliation of ownership of each product, monthly, to each owner maintaining an inventory at that facility.
03.03.01.20.htm 03.03.01.20. 20 Penalties and Interest.. A. Penalties.. 1) If a person fails to pay a tax when due, the Comptroller may assess a penalty in an amount not to exceed 10 percent of the tax.2) If a person fails to file a return when due, the Comptroller may assess a penalty in an amount not to exceed $25.B. Interest.. 1) If a person fails to file a return when due, interest shall be assessed as prescribed in Tax-General Article, Title 13, Annotated Code of Maryland. Interest will not be ass
03.03.01.21.htm 03.03.01.21. 21 Appeals―Hearing.. A. The Comptroller shall schedule a hearing before denial of an application for a motor fuel tax license or an exemption certificate.B. A person may appeal the Comptroller's decision canceling a motor fuel tax license or an exemption certificate.C. The hearing process is governed by COMAR 03.01.01.05..
03.03.01.9999.htm 03.03.01.9999. Administrative History Effective date: April 1, 1973. Regulations .01―04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C; .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)Regulations .02, .07F, and .13C amended, and .03G adopted effective October 8, 1984 (11:20 Md. R. 1740)Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476). Regulation .18 adopted effective November 22, 1982 (9:23 Md. R. 2255) repealed effective October 8,
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