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Title 03 - Subtitle 03 - Motor Fuel Tax

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03.03.01   Motor Fuel License and Tax
  .01 Licenses
  .02 Sales to Unlicensed Seller or User
  .03 Motor Fuel Tax Report
  .04 Security Requirements
  .05 Filing-Records
  .06 Sales - Exchange - Transfers -Exports
  .07 Requirements for Invoices Used as proof of payment of the Tax
  .08 Gains - Losses
  .09 Volumetric and Temperature Adjusted Gallons
  .10 Special Fuel Dispensers
  .11 Contaminated Product
  .12 Motor Fuel Consumed by Licensed Dealers
  .13 Inventory
  .14 Security of Motor Fuels
  .15 Blending and Injection-Reporting
  .16 Exemption Certificates
  .17 Racing Fuel
  .18 Definitions
  .19 Warehousing--Terminalling--Storing for Others
  .20 Penalties and Intrest
  .21 Appeals--Hearing
03.03.02   Refund Claim-Motor Fuel Tax
  .01 Claim Form and Procedure
  .02 Claims Supported by Original Invoices
  .03 Carbon Copies
  .04 Credit Card Invoices
  .05 Certain Invoices Not Acceptable
  .06 Altered Invoices
  .07 Gallonage Records
  .08 Retail Electronic Invoicing System
  .09 Disallowed Invoices
  .10 Refunds-Tank Leaks
  .11 Identifying Number
  .12 Solid Waste Compacting, Redi-Mix, Petroleum Motor Vehicles, Well Drilling Motor Vehicles, and Certain Farm Equipment Vehicles
  .13 Appeal-Informal Hearing
03.03.03   Petroleum Transporters
  .01 Claim Form and Procedure.
  .02 Repealed.
  .03 Repealed.
  .04 Repealed.
  .05 Loading Tickets and Manifests.
  .06 Marking of Compartments.
  .07 Loading Tickets or Manifests Required for Commingled Products.
  .08 Loading Tickets or Manifests for Home Heating Oil and Certain Other Deliveries.
  .09 Transporters of "Waste Oil".
  .10 Inspection of Petroleum Transporters.
  .11 Reporting Fuel Movements--Temporary Permits.
  .12 Display of Owner's Name.
  .13 Hazardous Material Placarding or Labeling.
  .14 Use of Leased Vehicles.
  .15 Color and Symbol Coding of Vehicle Discharge Valves.
  .16 Loading of Conveyances.
03.03.04   Motor Carrier Tax
  .01 Definitions.
  .02 Credits and Refunds.
  .03 Surety Bond.
  .04 Records.
  .05 Trip Permits
  .06 Lease Agreements.
  .07 Registration of Vehicles.
  .08 Revocation.
  .09 Transportation of New Vehicles.
  .10 Improper Use of Licenses and Decals.
  .11 Penalty for False Statements.
  .12 Licensing of Trip Permit Vendors.
  .13 Penalties and Interest.
  .14 Appeal-Informal Hearing.
03.03.05   Motor Fuel Inspection
  .01 Definitions.
  01-01 Standard Specifications for Gasoline.
  .02 Specifications for No. 1-D and No. 2-D Diesel Fuel (ASTM D-975).
  .03 Specifications for Kerosene (ASTM D-3699).
  .04 Specifications for No. 1 and No. 2 Fuel Oil (ASTM D-396).
  .05 Labeling of Pumps.
  .06 Retention of Documents.
  .07 Registration.
  .08 Samples and Test Tolerances.
  .09 Repealed.
  .10 "Stop Sale" at Retail Service Stations
  .11 "Stop Sale" at Bulk Storage Plants.
  .12 "Warning" for Water.
  .13 Meter Requirements.
  .14 Color Coding for Bulk Storage Facilities.
  .15 Commingled Products.
  .16 Annual Terminal Agreements.
  .17 Annual Exchange Agreements.
  .18 Refinery Specifications.
  .19 Additive Specifications.
  .20 Trade Secrets.
  .21 Inventory of Refined Products.
  .22 Violations for Which a "Warning" Will Be Issued.
  .23 Foreign Imports and Waterborne Transfers.
  .24 Ban Against Operation of Service Stations by Producers or Refiners.
  .25 Temporary Operation of Station by Producer or Refiner.
  .26 Seasonal Retail Product Changes.
  .27 Brand Integrity.
  .28 Blending.
  .29 Additives-Special Fuel.
  .30 Reporting of End-of-Month Inventories.
  .31 Report--Tax-Free Sales to End Users.
03.03.06   Emissions Control Compliance
  .01 Definitions.
  .02 Vapor Pressure Determination.
  .03 Oxygen Content Determination.
  .04 Registration.
  .05 Record Keeping.
  .06 Transfer Documentation.


 
Links for COMAR
Tax Law and Regulations
State Regulations
COMAR
  Title 03 - Subtitle 01 - Office of the Comptroller
  Title 03 - Subtitle 02 - Alcohol and Tobacco Tax
  Title 03 - Subtitle 03 - Motor Fuel Tax
  Title 03 - Subtitle 04 - Income Tax
  Title 03 - Subtitle 05 - Miscellaneous Revenue
  Title 03 - Subtitle 06 - Sales and Use Tax
  Title 03 - Subtitle 07 - Central Payroll Bureau
  Title 03 - Subtitle 08 - Tire Recycling Fee
  Title 03 - Subtitle 09 - General Accounting Division
 
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