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Maryland Motor Fuel Tax Bulletin

Publication 3-96
June 1996

To all Maryland wholesale purchasers/consumers (end users) of motor fuel

You've received this bulletin and the enclosed application because we have information that you may be a wholesale purchaser/consumer - otherwise called an "end user" - of motor fuel (gasoline, diesel fuel, fuel oil, kerosene, propane etc.). In other words, you have a tank for bulk storage of fuel that you use yourself or in your business but do not resell to others. Under a federal mandate, our office must establish a registry of end users and possibly sample the fuel they use or store for quality testing.

If you do not store motor fuel, please notify us in writing immediately. If you do, please read this bulletin carefully and complete and return the enclosed application with the color-coded mailing label no later than August 1, 1996.

Whether you buy fuel for personal or business use, these tips will help you purchase wisely, getting the most for your money while helping you comply with the Federal Clean Air Act.

It's easy to meet the standards if you follow these helpful tips:

Gasoline - Gasolines not only have specific regional and seasonal requirements for vapor pressure but also minimum oxygen requirements and maximum limits on sulfur, benzene and phosphorus. Remember, because of product remaining in your tank, it takes two or more deliveries to change the seasonal characteristics of your fuel. Purchase only enough gasoline to meet your seasonal requirements. For example, gasoline purchased in February would not meet specifications during the spring and summer months.

Diesel fuel - Diesel fuel and fuel oil characteristics include a minimum cetane index and maximum sulfur limits. Do not use red-dyed (high sulfur) diesel in any vehicles designed for highway travel, regardless of whether the vehicle is tagged.

All motor fuel - Deal with a reputable supplier. Ask your supplier for all product transfer documents. Retain all documents for five years. Be assured that we are testing motor fuel at every step of the distribution process, including your suppliers.

Why do you have to comply with these guidelines? As a result of the Federal Clean Air Act Amendments of 1990, all end users are subject to the same motor fuel environmental requirements and controls as bulk suppliers and retailers.

For example, you may only store or use motor fuel meeting the seasonal and regional specifications required of retailers and other suppliers. Also, the motor fuel you store is subject to the same random sampling and laboratory testing by our office as that of suppliers to ensure federal and state fuel specifications are being maintained.

If you have questions or need assistance, please call the Motor Fuel Tax Bureau at (410) 974-3126. We'll be happy to help you.

Links for Motor Fuel Tax Bulletins
Business Tax Types
Motor Fuel Tax
Tax Information
Tax Regulations
Motor Fuel Tax Bulletins
  9-09 - IFTA and Washington, DC Motor Carriers
  2-04 - ASTM Lubricity Standards Delayed Implementation by MD
  1-97 - For all intrastate motor carriers
  6-96 - For those businesses based in the District of Columbia
  3-96 - For all wholesale purchasers/consumers (end users) of motor fuel
  2-96 - For all IFTA licensees
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