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2002 - Legislative Session

Budget Reconciliation and Financing Act of 2002

Senate Bill 323 is a multi-faceted financing bill, which will impact certain licensed dealers and licensed special fuel sellers. With respect to motor fuel taxes, this bill reduces the amount of the discount that a licensed dealer or licensed special fuel seller may deduct for keeping records, collecting and paying the tax, and preparing reports. The amount of discount will change from 1% to 0.5% of the first 10 cents of the motor fuel tax on each gallon of motor fuel. Effective July 1, 2002 (Chapter 440, Acts of 2002)

Motor Carriers - Tax Returns - Identifying Number

Senate Bill 101 repeals a statutory reference to an obsolete Interstate Commerce Commission (ICC) identifying number and authorizes the Comptroller to require in its place a U.S. Department of Transportation (USDOT) number. This identifying number is required for motor carriers that are licensed under the International Fuel Tax Agreement (IFTA) for interstate travel and payment of road use taxes. As a means of enhancing motor carrier safety by providing a more consistent vehicle identification method for enforcement officials and the public, the USDOT's Federal Motor Carrier Safety Administration revised requirements for marking commercial motor vehicles using USDOT identifying numbers. This law change will make Maryland's identification requirements consistent with federal requirements. Effective October 1, 2002. (Chapter 123, Acts of 2002)

Distribution of Contraband Motor Fuel - Pricing Service

Senate Bill 102 eliminates the Comptroller's requirement to use Platt's Oil Gram as the sole source of determining the price of motor fuel relative to a seizure of contraband motor fuel. For certain violations of the motor fuel tax law, the Comptroller is authorized by statute to seize a conveyance and motor fuel. If the seized motor fuel is determined not to be subject to forfeiture, the Comptroller may elect to return the fuel to the owner or pay to the owner an amount equal to the value of the motor fuel. This law allows the Comptroller to use any nationally recognized oil price reporting service to determine the value of the motor fuel, rather than being locked in to using Platt's Oil Gram only. For example, Oil Price Information Service (OPIS) is a nationally recognized pricing service that is widely used in the petroleum industry. Effective October 1, 2002. (Chapter 124, Acts of 2002)

Motor Fuel and Lubricants - Dyed Diesel Fuel

Senate Bill 287 prohibits the use of dyed diesel fuel in vehicles that travel on public highways. This law mirrors federal law that prohibits the use of dyed fuel in highway vehicles. Approximately 34 other states have adopted similar laws, recognizing the dyeing requirement for untaxed fuel and adopting penalties for improper use of dyed fuel. This law will help law enforcement officers identify people who are evading fuel taxes by using the untaxed fuel for on-road use; and it will reduce unfair competition by anyone taking advantage of our current tax structure. Home heating fuel is dyed red to indicate it is not taxed. Generally home heating fuel also contains a higher concentration of sulfur that is not permitted in clear, highway diesel fuel. Therefore, it is a federal violation to use dyed fuel in highway vehicles for environmental as well as tax reasons. Effective October 1, 2002. (Chapter145, Acts of 2002)

Links for Motor Fuel Tax Legislative Updates
Business Tax Types
Motor Fuel Tax
Tax Information
Tax Regulations
Motor Fuel Tax Legislative Updates
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  2002 - Legislative Session
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