Maryland Administrative Code

.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 hear…

.01 Claim Form and Procedure. Claims for the refund of motor fuel tax shall be made on forms required by the Comptroller and verified by the affidavit of the claimant or an officer if the claimant is a corporation.

.02 Claims Supported by Original Invoices. A. Claims shall be supported by original invoices to be approved for refund. Invoices for fuel delivered into claimant's bulk storage tank shall show: (1) Actual date of delivery; (2) Name and address of purchaser; (3) Name and address o…

.03 Carbon Copies. A. Except as provided in §B of this regulation, carbon copies of invoices may not be accepted. B. Carbon copies may be accepted when used in: (1) Meter imprinters to print the number of gallons metered; or (2) Multi-part forms if: (a) The original (top part) is…

.04 Credit Card Invoices. A. Credit card and retail service station invoices may not be acceptable for refund purposes unless they meet all the requirements of Regulation .02 of this chapter. B. Credit card invoices containing only the purchaser's account number shall be accepted…

.05 Certain Invoices Not Acceptable. Accounts receivable invoices, buy back invoices, statements, and assignments are not acceptable for refund purposes.

.06 Altered Invoices. Claims accompanied by altered invoices shall be investigated thoroughly. If the investigation proves an invoice has been altered in any respect, the altered invoice may not be honored.

.07 Gallonage Records. A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes. B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxabl…

.08 Retail Electronic Invoicing System. Electronically generated documents may be considered original invoices if they: A. Meet all the requirements of Regulation .02 of this chapter; and B. Have been approved for use by the Comptroller.

.09 Disallowed Invoices. The following shall be disallowed: A. Purchase invoices prepared by a claimant when the claimant operates the fuel dispenser (pump); and B. Claims filed in the absence of satisfactory records for auditing purposes whenever the seller does not prepare an a…

.10 Refunds—Tank Leaks. A. A claimant shall notify the Comptroller immediately upon discovery of a leak or suspected leak and immediately implement the following procedure: (1) Determine physical inventory using gauge sticks; (2) Maintain daily meter readings of all pumps; (3) Ma…

.11 Identifying Number. A. Refund claimants shall indicate on forms provided by the Comptroller their identifying number, currently in effect with the federal government, which shall be one of the following: (1) Federal identification number; (2) Federal employers' identification…

.12 Solid Waste Compacting, Redi-Mix, Petroleum Motor Vehicles, Well Drilling Motor Vehicles, and Certain Farm Equipment Vehicles. A. Claims for refund authorized by Tax-General Article, §13-901(f)(1)(ii)4, Annotated Code of Maryland, shall be on refund forms provided or approved…

.13 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 C…

.01 Repealed.

.02 Repealed.

.03 Repealed.

.04 Repealed.

.05 Loading Tickets and Manifests. Vehicles and vessels transporting petroleum products shall carry a loading ticket or manifest containing the following information: A. Name of petroleum transporter; B. Date and time loaded; C. Volumetric gallons of each grade of product loaded;…

.06 Marking of Compartments. Each pot or compartment of each vehicle shall be labeled to indicate the certified gallonage capacity, based on a volumetric gallon equaling 231 cubic inches of liquid, on each side of the pot or compartment in a place and manner that shall be readily…

.07 Loading Tickets or Manifests Required for Commingled Products. A loading ticket or manifest as described in Regulation .05 of this chapter is required to transport commingled products as defined in COMAR 03.03.05.15.

.08 Loading Tickets or Manifests for Home Heating Oil and Certain Other Deliveries. Petroleum transporters making deliveries of fuel oil or kerosene for use as a heating fuel only by the purchasers, and when the gallons to be delivered are unknown until the actual delivery, shall…

.09 Transporters of Waste Oil. A. Transporters of motor fuel from tank cleaning or spill clean-up operations shall be considered petroleum transporters regardless of whether the products are contaminated, commingled, or clean. B. Transporters of used crankcase motor oils and solv…

.10 Inspection of Petroleum Transporters. Any designated agent of the Field Enforcement Bureau of the Comptroller of the Treasury, or any police officer as defined in the Transportation Article, §11-147, Annotated Code of Maryland, may examine and inspect a vehicle, its manifest,…

.11 Reporting Fuel Movements. A. A registered petroleum transporter who is also a common or contract carrier shall report all intrastate and interstate movements of motor fuel monthly in a format prescribed by the Comptroller. B. A registered petroleum transporter who is not a co…

.12 Display of Owner's Name. A. The name required for display on the conveyance shall be the name of the petroleum transporter as registered under the federal employers' identification number. B. The name may be an individual's name when it is a sole proprietorship. C. A trade na…

.13 Hazardous Material Placarding or Labeling. Vehicles transporting motor vehicle fuel or aviation fuel in one or more cargo tanks having a combined capacity exceeding 1,000 pounds (approximately 140 U.S. gallons), shall display on all 4 sides of the vehicle, hazardous materials…

.14 Repealed.

.15 Color and Symbol Coding of Vehicle Discharge Valves. A. To facilitate the clean transfer of motor fuel from a distribution point to a purchaser, discharge valves of vehicles used in transporting motor fuel shall be color coded. Color coding shall conform to the American Petro…

.16 Loading of Conveyances. Whenever the operator of a petroleum transporter conveyance is intending to load a different grade or type of motor fuel than was previously contained in a pot, compartment, or hold, the operator shall first ensure complete drainage before loading.

.01 Definitions. In this chapter, unless otherwise specified, “IFTA” means the International Fuel Tax Agreement.

.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 …

.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; o…

.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: (a) Maryland, and (b) Each…

.05 Trip Permits. A. A motor carrier may obtain a trip permit for an unregistered commercial motor vehicle from either the Field Enforcement Bureau or one of its duly authorized trip permit agents. B. Registered and unregistered motor carriers may obtain a trip permit for an unre…

.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 …

.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 …

.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 regulat…

.09 Repealed.

.10 Improper Use of Licenses and Decals. The Maryland State Police shall remove and return to the Field Enforcement Bureau all IFTA licenses and decals that are being used in any improper manner.

.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 corpora…

.12 Licensing of Trip Permit Vendors. A. Qualifications. In order to ensure 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 Fiel…

.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 …

.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 C…

.01 Definitions. A. In this chapter, the following terms have the meanings indicated, unless otherwise specified. B. Terms Defined. (1) “ASTM” means the American Society for Testing and Materials. (2) “Bureau” means the Field Enforcement Bureau of the Comptroller of the Treasury.…

.02 Specifications for No. 1-D and No. 2-D Diesel Fuel (ASTM D-975). All No.1-D diesel fuel and No. 2-D diesel fuel shall meet the requirements of the following specifications, when tested in accordance with the latest version of the American Society for Testing and Materials Met…

.03 Specifications for Kerosene (ASTM D-3699). Kerosene shall be a refined petroleum distillate consisting of a homogenous mixture of hydrocarbons essentially free from water, inorganic, acidic, or basic compounds, and excessive amounts of particulate contaminants. It shall meet …

.04 Specifications for No. 1 and No. 2 Fuel Oil (ASTM D-396). No. 1 fuel oil is a distillate oil intended for vaporizing pot-type and similar burners. No. 2 fuel oil is a distillate oil for general purpose domestic heating use in burners not requiring No. 1 fuel oil. Both shall m…

.05 Labeling of Pumps. A. The Bureau shall label all retail dispensing pumps. B. The label in §A of this regulation at the discretion of the Bureau, shall be placed as close as practical to the product dispensing nozzle or the money value display indicator. C. The retailer shall …

.06 Retention of Documents. A. A location registered under the Motor Fuel and Lubricants Law shall retain on the premises to which motor fuel has been delivered a loading ticket, a delivery ticket, or any other combination of documents that provides the following information: (1)…