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Maryland Motor Fuel Tax Bulletin


September 2009

To: Law Enforcement Officers

Subject: IFTA and Washington, D.C. Motor Carriers

In response to a recent IFTA enforcement issue regarding a motor carrier operating in Maryland and the District of Columbia, the following legal rules apply:

1. A motor carrier operating exclusively in Maryland and D.C. must either have an IFTA license and decals OR a trip permit to operate within the State of Maryland.

2. To obtain an IFTA application, a motor carrier can call the Motor-fuel, Alcohol, and Tobacco Tax Unit at 410-260-7215. There is no fee for an IFTA license, but quarterly tax returns must be filed and motor carrier tax paid when due. Credits may be applied to the motor carrier tax for fuel purchased in Maryland.

3. To obtain information about the vendors licensed to sell trip permits in Maryland, a motor carrier can call the Motor-fuel, Alcohol and Tobacco Tax Unit at 410-260-7215.

4. A motor carrier not displaying an IFTA identification marker (decal) OR carrying a trip permit is subject to the criminal charge of a misdemeanor and a fine of not less than $200 or more than $500. (Tax-General Article, 13-1020(c)) The charging provision is Tax-General Article, 9-220(a) with a preset fine of $ 230.00 as stated in the collateral book issued by the District Court of Maryland.

In order to provide sufficient notice, these rules will be strictly enforced beginning November 1, 2009.

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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