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Maryland Motor Fuel Tax Bulletin

Publication 2-96
June 1996

Dear IFTA Licensee:

More than 80% of the 1Q96 Maryland IFTA reports and schedules contained one or more errors that slowed down processing and updating accounts. Taxpayers whose tax liability will change when the reports are corrected will be notified as soon as possible. To avoid making errors on your 2Q96 report that might result in the future assessment of additional tax, penalty and interest, please follow the helpful hints listed in this bulletin.

Use the pre-printed report and schedules that are mailed to you.

If you travel in more than one jurisdiction, your computed taxable gallons used (column K) will never exactly equal your tax paid gallons purchased (column L) on a surcharge line.

When there are 2 lines pre-printed for a jurisdiction (which indicates a surcharge jurisdiction) and if you traveled in that jurisdiction, you will always owe tax on the surcharge line (second line), because you cannot have tax paid gallons (column L) on a surcharge line.

Use brackets to signify a credit when you have a credit in column M, O, Q, lines 1-6, line 8, or line 10.

You will have either a total due or credit in column Q on every jurisdiction line in which you travel.

Transfer the net total due (credit) in column Q from each form IFTA-101 to the appropriate line on form IFTA-100.

Do not use decimals when entering miles or gallons on form IFTA-101; round miles or gallons to the nearest whole number.

Once you have completed both the IFTA-100 report and the applicable IFTA-101 schedule(s), mail them with your correct remittance if any, to the IFTA Regional Processing Center address indicated on the back of the form IFTA-100 in the lower right hand corner. When properly folded, this address will appear through the window of the envelope provided to you. DO NOT MAIL THEM TO OUR ANNAPOLIS ADDRESS SINCE THIS WILL DELAY PROCESSING.

When you signed your IFTA application, you agreed to maintain the appropriate records to support every entry on your IFTA report and schedule. Failure to maintain these records will result in revocation of your authority to operate in all IFTA jurisdictions.

If you have any questions about completing the report or schedule, please call (410) 260-7138 for assistance.

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