Skip to Main Content
<< Back | Return to Main COMAR Search Page

18 records match your request.

FileAbstract
03.03.04.00.htm 03.03.04.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 03 MOTOR FUEL TAX Chapter 04 Motor Carrier Tax Authority: Tax-General Article, §2-103 and 9-205, Annotated Code of Maryland
03.03.04.01.htm 03.03.04.01. 01 Definitions.. In this chapter, unless otherwise specified, "IFTA" means the International Fuel Tax Agreement..
03.03.04.01-1.htm 03.03.04.01-1. 01-1 International Fuel Tax Agreement.. The provisions and requirements of the International Fuel Tax Agreement (IFTA) Articles of Agreement, Procedures Manual, and Audit Manual apply to the fuel use, taxation, registration, and reporting requirements of motor carriers licensed under IFTA by Maryland, without reference to any other Maryland statute or regulation under Tax-General Article, §9-205, Annotated Code of Maryland.
03.03.04.01-2.htm 03.03.04.01-2. 01-2 Registration―Reports.. A. Motor carriers shall file an IFTA report and fuel use tax schedule of their operations in all IFTA jurisdictions and pay all taxes due all IFTA jurisdictions for each filing period. The report, schedule, and any taxes due shall be postmarked or received by the Comptroller not later than the last day of the next month following the close of the filing period.B. Filing of Quarterly IFTA Reports and Schedules.. 1) Motor carriers shall f
03.03.04.02.htm 03.03.04.02. 02 Credits and Refunds.. A. Any credits accrued and applied for fuel purchased in any IFTA jurisdiction shall be supported by invoices as defined in §D of this regulation.B. If a motor carrier elects to file for refund of the excess credit, the motor carrier may do so under the provisions of §C and D of this regulation by entering the appropriate refund amount requested on the IFTA report.C. A motor carrier requesting refund under the provisions of Tax-General Ar
03.03.04.03.htm 03.03.04.03. 03 Surety Bond.. A. The Comptroller may require an applicant for an IFTA license to post a surety bond if an examination of the applicant's prior filing history indicates:1) The applicant has failed to file a quarterly return;. 2) The applicant has failed to pay required tax; or. 3) A financial guarantee is necessary to protect the interest of the State or other IFTA jurisdiction.B. The applicant shall post a bond in an amount equal to the estimated average annual net tax due to
03.03.04.04.htm 03.03.04.04. 04 Records.. A. Every motor carrier required to register and report to the Comptroller shall keep satisfactory records of:1) The miles traveled in all operations within:. a) Maryland, and. b) Each other jurisdiction; and. 2) The fuel purchased within:. b) Each other jurisdiction where the fuel is used in qualified motor vehicles.. B. Miles traveled, fuel purchased, and fuel use records shall distinguish the operation of vehicles not subject to the IFTA from those vehicles subjec
03.03.04.05.htm 03.03.04.05. 05 Trip Permits.. A. A motor carrier may obtain a trip permit for an unregistered commercial motor vehicle from either the Motor Fuel Tax Bureau or one of its duly authorized trip permit agents.B. Registered and unregistered motor carriers may obtain a trip permit for an unregistered commercial motor vehicle, provided that the request for the trip permit includes:1) Name, address, federal identification number or Social Security number of the motor carrier; and.
03.03.04.06.htm 03.03.04.06. 06 Lease Agreements.. A. A lessor, lessee, independent contractor, or household goods agent shall be licensed, liable for reporting, and liable for payment of fuel use taxes as required by the International Fuel Tax Agreement (IFTA)B. A lessor regularly engaged in the business of leasing or renting motor vehicles without drivers, for compensation to licensees or to other lessees, may be deemed to be the licensee. The lessor may be issued a license if an application has been pro
03.03.04.07.htm 03.03.04.07. 07 Registration of Vehicles.. A. IFTA Licenses and Identification Markers (Decals) IFTA licenses and decals shall be valid upon issuance and shall expire on December 31 of the year indicated on the license. A carrier is allowed a 2-month grace period during January and February to display the new year IFTA license and decals, if the carrier displays the immediate prior year IFTA license and decals.B. Display of IFTA Decals. A motor carrier shall display an IFTA decal on t
03.03.04.08.htm 03.03.04.08. 08 Revocation.. The Comptroller is empowered to suspend or revoke the IFTA license and decals of any motor carrier, upon a finding by the Comptroller that the registrant has failed to comply with Tax-General Article, Title 9, Subtitle 2, Annotated Code of Maryland, or any regulation promulgated by the Comptroller under that statute. The revocation shall be made only after 30 days notice to the registrant to comply with all sections of the law and regulations. Re
03.03.04.09.htm 03.03.04.09. 09 Repealed..
03.03.04.10.htm 03.03.04.10. 10 Improper Use of Licenses and Decals.. The Maryland State Police shall remove and return to the Motor Fuel Tax Bureau all IFTA licenses and decals that are being used in any improper manner.
03.03.04.11.htm 03.03.04.11. 11 Penalty for False Statements.. Any person who willfully and knowingly makes a false statement, orally or in writing, in the form of a receipt for the sale of motor fuel for the purposes of obtaining or attempting to obtain or to assist any other person, partnership, or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this subtitle will be notified to the effect that all permits and registrations have been revoked.
03.03.04.12.htm 03.03.04.12. 12 Licensing of Trip Permit Vendors.. A. Qualifications. In order to insure a sufficient number and availability of locations where a motor carrier may purchase a trip permit required by Tax-General Article, §9-219, Annotated Code of Maryland, before entering this State, the Motor Fuel Tax Bureau, in its discretion, may license applicants to issue trip permits if they meet the following qualifications:1) The applicant shall have 3 years experience in the issuance of trip perm
03.03.04.13.htm 03.03.04.13. 13 Penalties and Interest.. A. Penalties.. 1) If a person fails to file an IFTA report and schedules when due, a penalty shall be assessed in the amount of 10 percent of the tax due, with a minimum assessment of $50.2) A penalty of $50 shall be assessed when an IFTA report and schedules are not filed when due, even if taxes are not due.3) If a person files an IFTA report and schedules timely but, for whatever reason, underpays the proper tax due an IFTA juris
03.03.04.14.htm 03.03.04.14. 14 Appeal―Informal Hearing.. A. A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in COMAR 03.01.01.04.B. Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.
03.03.04.9999.htm 03.03.04.9999. Administrative History Effective date: June 1, 1974. Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257) September 7, 1987 (14:18 Md. R. 1963)Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476). Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881) September 14, 1981 (8:18 Md. R. 1476)Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476). Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963).
<< Back | Return to Main COMAR Search Page