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Maryland Motor Fuel Tax

Administrative Release
Publication II-2002
July 15, 2002

Cost of Collection Discount

Senate Bill 323, The Budget Reconciliation and Financing Act of 2002 was passed by the Maryland General Assembly and signed by the Governor as Chapter 440, on May 16, 2002. The Comptroller of Maryland will be implementing the bill as of July 1, 2002 affecting changes in the amount of discount taken on the monthly returns of Licensed Dealers and Special Fuel Sellers. This discount, as authorized in Maryland Tax General Article 9-315, is to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in:

  • keeping records;
  • collecting and paying the tax; and
  • preparing reports

The new rate will be computed at of 1% on the first 10 cents of the motor fuel tax on each gallon of motor fuel. This rate will be one-half of the old rate. The rates for the allocations on sales, which you make to the identified customers, will not change.

The new rate will be used when you file your July 2002 return, which will be due September 3, 2002.

If you have any questions you may call the Motor Fuel Tax Bureau at (410) 260-7131, or e-mail to

Distribution: Dealers and Special Fuel Sellers

Links for Motor Fuel Tax Releases
Tax Publications
Administrative Releases
Motor Fuel Tax Releases
  2-97 - How to avoid errors on the IFTA-100 and IFTA-101 Quarterly Tax Report Forms
  2-02 - Cost of collection discount
  5-02 - Required use of USDOT numbers
  3-13 - Tax Rate Changes - Transportation Infrastructure Investment Act of 2013, Chapter 429
  1-02 - Motor carrier decals
  1-01 - State gasoline and diesel refund and diesel tax exemption certificate requirements
  4-02 - IFTA credential grace period
  1-13 - Meeting Competition Exception to Sales Below Cost Law
  1-04 - IFTA Renewal 2005
  3-02 - Important IFTA renewal notice
  1-03 - IFTA Renewal 2004
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