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IFTA Glossary

applicant - The person in whose name the application for licensing is filed with a base jurisdiction for motor fuel tax reporting under the provisions of IFTA.

audit - A physical examination of the records and source documents supporting the licensee's quarterly tax reports.

base jurisdiction - The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes and:

  1. where operational control and operational records of the licensee's qualified motor vehicles are maintained or can be made available; and
  2. where some travel is accrued by qualified motor vehicles within the fleet. The commissioners of two or more affected jurisdictions may allow the consolidation of several fleets which would otherwise be based in two or more jurisdictions.

cancellation - The annulment of a license by either the licensing jurisdiction or the licensee.

carrier - A person who operates or causes to be operated a qualified motor vehicle on any highway in Maryland.

commissioner - The official designated by the jurisdiction to be responsible for the administration of IFTA.

comptroller - The Comptroller of Maryland.

division - Motor-Fuel, Alcohol and Tobacco Tax Regulatory Division (re-organized in 2009 as the Motor-fuel, Alcohol and Tobacco Tax Unit under the Comptroller of Maryland's Revenue Administration Division).

in-jurisdictional distance- The total number of miles or kilometers operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction. In-jurisdictional miles or kilometers do not include those operated on fuel tax trip permits or those exempted from fuel taxation by a jurisdiction.

jurisdiction- A state of the United States, the District of Columbia, or a province or territory of Canada.

lessee - The party acquiring the use of equipment, with or without a driver, from another.

lessor - The party granting the use of equipment, with or without a driver, to another.

licensee - A person who holds an uncanceled IFTA license issued by the base jurisdiction.

member jurisdiction - A jurisdiction that is a member of the International Fuel Tax Agreement (IFTA).

motor fuel - All fuels used for the generation of power for propulsion of qualified motor vehicles.

person - An individual, corporation, partnership, association, trust, government or other entity.

qualified motor vehicle - A motor vehicle used, designed, or maintained for the transportation of persons or property and:

  1. has two axles and a gross vehicle weight or registered weight exceeding 26,000 pounds or 11,797 kilograms; or
  2. has three or more axles regardless of weight; or
  3. is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight, or registered gross vehicle weight.

Qualified motor vehicle does not include recreational vehicles and vehicle owned by the U.S. Government.

recreational vehicles - Vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. To qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor. A recreational vehicle rented out for personal pleasure is not deemed used in a business endeavor by either the renter or the rentee.

registration - The qualification of motor vehicles normally associated with prepayment of licensing fees for the privilege of using the highway and the issuance of a license plate and registration card or temporary registration containing owner and vehicle data.

reporting period - A period of time consistent with the calendar quarterly periods of January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.

revocation - Removal of privileges granted to the licensee by the licensing jurisdiction.

suspension - Temporary removal of privileges granted to the licensee by the licensing jurisdiction.

tax-paid gallons - The number of gallons placed into any propulsion tank of qualified motor vehicles, and upon which tax has been paid to the jurisdiction where the fuel was purchased.

taxable gallons - The number of gallons used in each jurisdiction during the quarter. This is calculated based on the Taxable Miles and the Average Fleet MPG.

total distance - All miles or kilometers traveled during the reporting period by every qualified motor vehicle in the licensee's fleet, regardless of whether the miles or kilometers are considered taxable or non-taxable by a jurisdiction.

total gallons - The number of gallons placed into any propulsion tank of qualified motor vehicles in all jurisdictions.

weight - The maximum weight of the loaded vehicle or combination of vehicles during the registration period.

Links for IFTA
Business Tax Types
Motor Fuel Tax
Tax Information
  IFTA Compliance Manual
  IFTA Glossary
  Motor Fuel Tax Forms
  Online Services
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