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.