Maryland Administrative Code

.10 “Stop Sale” at Retail Service Stations. A “Stop Sale” notice will be issued to retail service station dealers for gasoline and special fuels failing to meet established specifications. The supplier shall be notified accordingly by the retail service station dealer, and a rele…

.11 “Stop Sale” at Bulk Storage Plants. A “Stop Sale” notice will be issued when petroleum products maintained in bulk plant facilities fail to meet specifications. Confirmation of disposition of “Stop Sale” product in the bulk plant and all such products returned to that bulk pl…

.12 Warning for Water. A warning shall be issued to the retail service station dealer whenever an underground storage tank is found to contain 2 inches or more of water as determined by the use of water-finding paste on a gauge stick. A “Stop Sale” order will be issued if the wat…

.13 Meter Requirements. All tank trucks, tank trailers, and tank semitrailers making metered sales or deliveries of gasoline or special fuels shall maintain a meter calibrated for that specific fuel being dispensed. Whenever a vehicle is utilized to deliver both gasoline and spec…

.14 Color Coding for Bulk Storage Facilities. A. A facility in this State required to register under the Motor Fuel and Lubricants law and used to store motor fuel in fixed bulk storage tanks shall implement the American Petroleum Institute (API) recommended system of color codin…

.15 Commingled Products. A. For the specific purpose of this regulation, “commingled products” means: (1) Pipeline interface or transmix; or (2) A mixture of gasoline and light distillates. B. Commingled products may be blended into gasoline for redistribution, provided the: (1) …

.16 Annual Terminal Agreements. A. Before a terminal owner/operator stores product for another product owner, a terminal agreement shall be filed with the Bureau. B. Forms. (1) Terminal agreements shall be filed annually during the month of December for the anticipated succeeding…

.17 Annual Exchange Agreements. A. A person receiving for distribution within the State a product containing a unique, advertised additive shall file an exchange agreement with the Bureau. B. Forms. (1) Exchange agreements shall be filed annually during the month of December for …

.18 Refinery Specifications. A. Refinery specifications mean typical specifications and the designation of any unique additives placed into any grade of product marketed within the State. For proper identification, the refinery specification shall include the trade name and, for …

.19 Additive Specifications. Additive specifications may be filed in detail or by means of an acceptable analytical method to be used to determine the presence or absence of any unique additive.

.20 Trade Secrets. Refinery or additive specifications considered to be a trade secret should be so indicated and shall meet with the concurrence of the Comptroller.

.21 Inventory of Refined Products. Under normal operating procedures, all petroleum products refined and imported into Maryland shall be inventoried by the refined product identification used on the shipping or delivery manifest.

.22 Violations for Which a Warning Will Be Issued. Warnings will be issued at the discretion of the motor fuel agent for violations such as, but not limited to, price sign violations, failure to register, and unposted certificate of registration. If, after the time prescribed by …

.23 Foreign Imports and Waterborne Transfers. A. Motor fuel, as defined in Tax-General Article, §9-101, Annotated Code of Maryland, imported into the State or transported within the State via a vessel, shall be considered to be under a “Stop Sale” order until after it has been in…

.24 Ban Against Operation of Service Stations by Producers or Refiners. A. In this regulation and Regulation .25 of this chapter, and for the purposes of the administration of Business Regulation Article, §10-311, Annotated Code of Maryland, the following terms have the meanings …

.25 Temporary Operation of Station by Producer or Refiner. A. Applicability. (1) After July 13, 1979, a producer or refiner may operate a retail service station previously dealer-operated for a period not to exceed 90 days and pursuant to a Certificate of Registration issued unde…

.26 Seasonal Retail Product Changes. A. The storage and sale of diesel fuel and kerosene at retail may be alternated seasonally from the same storage or dispensing system, under the following conditions: (1) The retailer or the supplier notifies the Bureau at least 10 days before…

.27 Brand Integrity. A. “Brand integrity” means that the purchaser of a major brand product does not mix or commingle that product with any other major brand, secondary brand, or unbranded products for resale or distribution as the major brand. B. When Applicable. (1) Brand integ…

.28 Blending. A. For the purpose of this regulation, “blending” means to combine for resale or distribution two grades of motor fuel, previously registered with the Comptroller, to create another grade. Blending does not include the addition of any additive. B. Blending at retail…

.29 Additives — Special Fuel. A. Under certain approved conditions by the Comptroller, additives may be added to special fuel, if they do not contain any dyes or coloring agents when used in on-highway diesel fuel. B. Additives that have been properly registered with and approved…

.30 Reporting of End-of-Month Inventories. A. Who Shall Report. Each person maintaining fixed bulk storage in Maryland for resale or redistribution (retail service stations are exempt), shall file an inventory report when required by the Comptroller. B. What to Report. The report…

.31 Report—Tax-Free Sales to End Users. A. A motor fuel seller registered under Business Regulation Article, Title 10, Annotated Code of Maryland, shall report the volume of sales for each type of motor fuel sold to end users in the State exclusive of the motor fuel tax. Tax-free…

.32 Additives for Gasoline. A. Additives may be injected by a licensed dealer, other than a Class A dealer, with an “in-line blending” process or an equivalent or superior to in-line blending system to ensure proper additization of gasoline and only with prior approval from the C…

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. The definitions in COMAR 03.03.05.01 also apply to this chapter. B. Terms Defined. (1) “Blender” means a person who owns, leases, operates, controls, or supervises an oxygenate blending facility…

.02 Vapor Pressure Determination. During the period from May 1 through September 15, inclusive, the Bureau and the Department shall, until such time as the United States Environmental Protection Agency approves the use of ASTM Test Method D-5191, determine the vapor pressure of g…

.03 Oxygen Content Determination. A. The requirements of §§B—D of this regulation apply only in a control area and for control periods after: (1) A monitored violation of the CO standard for that control area or in a larger area of which the control area is required by federal la…

.04 Registration. For control periods beginning before January 1, 1994, refiners, importers, and blenders that intend to use oxygenates other than single-carbon through four-carbon alcohols or methyl tertiary butyl ether to comply with control period oxygen requirements shall reg…

.05 Record Keeping. A. A person described in this regulation shall generate and maintain, for a period of not less than 2 years, records detailing compliance information as required by this regulation. Records pertaining to vapor pressure are required only for gasoline produced, …

.06 Transfer Documentation. A. Each time gasoline is transferred between May 1 and September 15, inclusive, or during a control period, as provided for under Regulation .03 of this chapter, the transferor shall provide the transferee a transfer document which shall legibly and co…

.01 Withholding of Tax at Source. A. Withholding Required. (1) Every employer subject to the jurisdiction of this State making payment to resident individuals of this State of salaries, wages, or compensation for personal services, and every employer making payment to nonresident…

.02 Estimated Tax Return. A. Resident and Nonresident Individuals Other Than Farmers. (1) Every individual receiving taxable income which is not subject to the withholding provisions of the Maryland Income Tax Law and Regulation .01 of this chapter and which is not specifically e…

.08 Abatements of Income Tax Assessment. A. The Comptroller or his authorized delegate may abate any assessment, or unpaid portion thereof, if the assessment is in excess of the correct tax liability, if the assessment is made after the expiration of the period of limitation appl…

.11 Estimated Withholding Tax Assessments. A. Once a taxpayer has become liable for the filing of withholding tax returns, the taxpayer shall continue to file returns until the Comptroller is notified that the taxpayer no longer has employees or is no longer liable to file return…

.01 Definitions. A. In this chapter, the following terms have the meanings indicated. B. Terms Defined. (1) “Day”, for purposes of §B(7) of this regulation, includes any part of a day, provided, however, that a continuous period of 24 hours or less may not constitute more than 1 …

.02 Resident Filing Status. A. Except as otherwise provided in this regulation, each resident of this State shall use the same filing status: (1) As used to file their federal income tax return; or (2) As if the individual had been required to file a federal income tax return. B.…

.03 Nonresident Filing Status. A. An individual who maintains a place of abode in this State for more than 6 months of the taxable year, and is not domiciled in this State, is considered a nonresident if the individual is: (1) An active member of the armed forces; (2) A midshipma…

.04 Filing Composite Return on Behalf of a Nonresident. A. Who May File. (1) Subject to the provisions under §§B and C of this regulation, a pass-through entity doing business in this State that pays tax on behalf of nonresident members as required under Tax-General Article, §10-…

.05 Allocation of Nonresident Business Income. A. Income of a nonresident for personal services rendered partly within and partly without this State shall be determined as follows: (1) Commissions of a traveling salesman or agent which depend directly on sales made are allocated …

.06 Maryland Adjusted Gross Income of a Nonresident Individual. A. The Maryland adjusted gross income of a nonresident individual is the individual's federal adjusted gross income for the taxable year as determined under the Internal Revenue Code with the adjustments described in…

.07 Exemptions Allowed a Nonresident. Whether or not a federal return is filed a nonresident may claim the personal and dependent exemptions provided for under Tax-General Article, §10-219, Annotated Code of Maryland. Cross References 03.04.02.09A

.08 Deductions Allowed a Nonresident. A. A nonresident individual may use the standard deduction as provided for under Tax-General Article, §10-219, Annotated Code of Maryland, or itemize deductions as provided for under Tax-General Article, §§10-218 and 10-219, Annotated Code of…

.09 Maryland Taxable Income of a Nonresident. The Maryland taxable income of a nonresident individual is the individual's Maryland adjusted gross income less the: A. Exemptions allowed a nonresident under Regulation .07 of this chapter; and B. Deductions allowed a nonresident und…

.10 Income Tax Deficiency Assessment. A. When an income tax deficiency is developed from an audit of a taxpayer's return, the Comptroller may make an assessment under Tax-General Article, §13-401, Annotated Code of Maryland. B. A taxpayer may appeal an assessment by applying for …

.11 Reporting Federal Tax Adjustments. A. When the amount of a taxpayer's federal net taxable income reported on the federal return is increased by the Internal Revenue Service (IRS) or any change is required by the IRS in the method of reporting, accounting for, or treatment of …

.12 Limitation for Part-Year Resident. Unless the Comptroller requires or allows another method, for taxable years beginning after December 31, 1992, an individual who is a resident for only part of the taxable year shall prorate the deduction for exemptions under Tax-General Art…

.13 Income Tax Checkoffs. A. An individual taxpayer may designate a contribution on the taxpayer's return to be credited towards the: (1) Chesapeake Bay and Endangered Species Fund, as established under Natural Resources Article, §1-701 et seq., Annotated Code of Maryland; (2) De…

.14 Extension of Time to File. A. Except as provided in §D of this regulation, an individual who is unable to file a personal income tax return by the due date shall file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E). B. The application: (1) …