Code of Maine Rules
29 - DEPARTMENT OF THE SECRETARY OF STATE
250 - BUREAU OF MOTOR VEHICLES
Bureau of Motor Vehicles
Chapter 165 - THE ADMINISTRATION OF THE INTERNATIONAL FUEL TAX AGREEMENT AND THE INTRASTATE FUEL TAX PROGRAM
Section 250-165-A - DEFINITIONS

1. ACCOUNT: Means anyone who establishes an account with the Bureau for fuel tax licensing and reporting purposes. See Licensee; Application.

2. AGREEMENT: Refers to the International Fuel Tax Agreement.

3. APPLICANT: A person, firm or corporation in whose name the uniform application is filed with a base jurisdiction to participate in the Agreement.

4. APPLICATION: See Uniform Application.

5. AUDIT: The official examination of a licensee's records to determine if the correct information and taxes were reported.

6. BASE JURISDICTION: The member jurisdiction where qualified motor vehicles are based for vehicle registration purposes; and where operational records are maintained or can be made available; and where some mileage is accrued by qualified vehicles.

7. BASING POINT: Refers to a system of vehicle registration and associated reciprocity where the basing point is the registrant's place of business from which the vehicle is most frequently dispatched, garaged, serviced, or otherwise controlled.

8. BUREAU: The reference to Bureau in this Rule means the Maine Bureau of Motor Vehicles.

9. BUS: Means every motor vehicle designed for carrying more than 15 Passengers, including the driver.

10. CANCELLATION: Means the voluntary termination of a license by a licensee who is in good standing.

11. CARRIER: See Motor Carrier.

12. CHARTER BUSES: Also known as Tour Buses. Buses which do not operate on a fixed route or on a regular schedule.

13. COMBINATION OF VEHICLES: A power unit used in combination with trailers and/or semi-trailers.

14. COMBINED GROSS VEHICLE WEIGHT: The total unladen weight of a combination of vehicles plus the weight of the load carried on that combination of vehicles.

15. COMMON CARRIER: Any motor carrier which holds itself out to the general public to engage in the transportation by motor vehicle of passengers or property for compensation.

16. CONTRACT CARRIER: Any motor carrier transporting persons or property for compensation or hire under contract to a particular person, firm or corporation.

17. DECLARED COMBINED GROSS VEHICLE WEIGHT: The total unladen weight of any combination of vehicles plus the maximum load to be carried on that combination of vehicles for which registration fees have been paid.

18. DECLARED GROSS VEHICLE WEIGHT: The total unladen weight of any vehicle plus the maximum load to be carried on the vehicle for which registration fees have been paid.

19. DISTANCE Means miles or kilometers operated by a licensee's qualified motor vehicles.

For purposes of this rule, "distance" means the same as "mileage".

20. EMERGENCY VEHICLES: Any vehicle authorized to display red, blue or amber lights in the performance of duties as defined in M.R.S.A. 29-A 2054.

21. EMPTY WEIGHT: See Unladen Weight

22. EXCEPTION: A deviation from a provision of the agreement by a member jurisdiction which has been approved by all member jurisdictions.

23. EXTENSION: A period of time from the expiration date or grace period date that carriers may operate on expired credentials because the base jurisdiction is unable to provide current credentials.

24. FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION (FMCSA) An agency of the United States Department of Transportation whose primary mission is to reduce crashes, injuries, and fatalities involving large trucks and buses.

25. FLEET: One or more vehicles with the same jurisdiction profile, common mileage, and controlled by the same licensee for fuel tax purposes.

26. FLEET MILES: See Total Miles; also IVDR.

27. FOR-HIRE CARRIER: Any person who engages in transportation by motor vehicle of passengers or property for compensation.

28. FULL TRAILER: Every vehicle without motive power, designed for carrying property and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon the towing vehicle.

29. GPS: A global positioning system that is used to identify a geographic location, sometimes referred to as a vehicle-tracking system.

30. GRACE PERIOD: A period of time from the expiration of the current year's credentials until the date that new credentials are required to be displayed or when enforcement action could be taken. Maine will honor a grace period only if the grace period is printed on the annual license or if approved by the Bureau.

31. GROSS VEHICLE WEIGHT: The unladen weight of a vehicle plus the weight of the load carried of that vehicle.

32. HOUSEHOLD GOODS CARRIERS: Carriers handling (1) personal effects and property used or to be used in a dwelling; 2) furniture, fixtures, equipment, and the property of stores, offices, museums, institutions, hospitals or other establishments, when a part of the stock, equipment, or supply of such stores, offices, museums, institutions, including objects of art, displays and exhibits which because of their unusual nature or value require the specialized handling and equipment commonly employed in moving household goods; and shall include owned or leased equipment and their entire service representative family.

33. IVDR: Individual Vehicle Distance Record is an original mileage record generated in the course of vehicle operations to account for all distance traveled that may be used as a source document to support the accuracy of a licensee's tax return. See the IFTA Procedures Manual.

34. IFTA: International Fuel Tax Agreement. A base state fuel tax compact headquartered in the State of Arizona. IFTA participation was required for all states by the Intermodal Surface Transportation Efficiency Act of 1992.

35. INTER-JURISDICTION MOVEMENT: Vehicle movement between or through two or more jurisdictions.

36. INTRA-JURISDICTION MOVEMENT: Vehicle movement of property or persons from one point to another within the same jurisdiction or operations within that jurisdiction.

37. JURISDICTION: A country or a state, province, territory, possession, or federal district of a country.

38. LEASE: A written document vesting exclusive possession, control and responsibility for the operation of a vehicle to the lessee for a specific period of time.

39. LESSEE: A person, firm, or corporation which has the legal possession and control of a vehicle owned by another under terms of a lease agreement.

40. LESSOR: A person, firm or corporation which, under the terms of a lease, grants the legal right of possession, control and responsibility for the operation of the vehicle to another person, firm, or corporation.

41. LICENSEE: An applicant who has been granted an IFTA or Fuel User license. The licensee is responsible for fuel tax reporting and record keeping.

42. MCS-150 The Federal Motor Carrier Safety Administration's Motor Carrier Identification Report.

43. MEMBER JURISDICTION: A jurisdiction which has applied for membership and has been accepted by all members of the International Fuel Tax Agreement.

44. MILEAGE: For the purposes of this Rule, "mileage" means the same as "distance".

45. MOTOR CARRIER: An individual, partnership, or corporation engaged in the transportation of goods or persons. See Common Carrier, Contract Carrier, or Private Carrier.

46. MOTOR FUEL: Means all fuels used for the generation of power for propulsion of qualified motor vehicles.

47. MOTOR VEHICLE: Every vehicle which is self-propelled by power other than muscular power. See Power Unit.

48. ONE-WAY RENTAL VEHICLE: A truck having a Declared Gross Vehicle Weight of 26,000 pounds or less and rented or offered for rent by a Rental Company, for a specified period of time.

49. OWNER: Any person, firm, or corporation, other than a lienholder, holding legal title or legal possession to a vehicle.

50. OWNER-OPERATOR: Someone who owns a truck but who leases the motor vehicle with driver to a motor carrier. The carrier generally is responsible for some or all of the legal and business requirements for the vehicle. Fuel tax licensing may be in the name of either the owner/operator or the carrier.

51. OPERATIONAL RECORDS: Source documents that support fuel purchased and miles traveled in each jurisdiction including fuel reports, trip sheets, logs, receipts, information from vehicle-tracking systems, fuel and mileage summaries, and Individual Vehicle Distance Records. See IVDR.

52. POWER UNIT: See Bus, Truck, Truck-Tractor, or Tractor.

53. PRIVATE CARRIER: A person, firm, or corporation which utilizes its own trucks to transport its own freight.

54. PROPERLY REGISTERED: A vehicle which has been registered in full compliance with the laws of all jurisdictions in which it is intended to operate.

55. QUALIFIED INTRASTATE VEHICLE: A motor vehicle that otherwise meets the definition of a qualified motor vehicle, but does not travel in at least two IFTA jurisdictions.

56. QUALIFIED MOTOR VEHICLE: A motor vehicle that travels in two or more IFTA jurisdictions and which meets any of the following conditions:

57. QUARTERLY FUEL TAX RETURN: The tax return required four times each year from every licensed fuel tax account. Tax returns are due by the last day of April, July, October, and January for the previous three months.

58. RECREATIONAL VEHICLE: Vehicles used exclusively for personal pleasure and not in connection with any commercial or business enterprise. Recreational vehicles include such vehicles as campers and motor homes.

59. REGISTERED WEIGHT: The weight for which a vehicle is licensed or registered within a particular jurisdiction. See Declared Combined Gross Vehicle Weight and Declared Gross Vehicle Weight.

60. REVOCATION: Means the permanent withdrawal of license privileges by a jurisdiction for cause.

61. SEMITRAILER: A vehicle without motive power designed to be pulled or towed by a motor vehicle in which part of the trailer's load is supported by the power unit. See Trailer.

62. SPECIAL MOBILE EQUIPMENT: A self-propelled device operated over the highways that is not designed or used primarily for the transportation of persons or property.

63. STATE: For the purpose of this rule, unless the context clearly indicates otherwise, "State" has the same meaning as "Jurisdiction".

64. SUSPENSION: Means the temporary removal of privileges by the licensing jurisdiction for cause.

65. TAXABLE MILES: Means all miles operated by qualified vehicles subject to a jurisdiction's fuel tax requirements. Miles operated under trip permits generally are exempt from fuel tax requirements.

66. TOTAL MILES: The total number of miles operated by a carrier's qualified vehicles in all jurisdictions during a reporting period.

67. TRACTOR: Every motor vehicle designed and used primarily for drawing other vehicles, but not so constructed as to carry a load other than part of the weight of the vehicle and load so drawn.

68. TRAILER: A vehicle without motor power designed to be pulled or towed by a motor vehicle in which no part of the vehicle's load is supported by the power unit. See Semitrailer.

69. TRIP PERMIT: A temporary permit issued by a jurisdiction in lieu of fuel tax licensing and reporting.

70. TRUCK: Every motor vehicle designed, used or maintained primarily for the transportation of property. For purposes of this rule "Truck" includes Class A Special Mobile Equipment, as defined in Title 29-A, Section 101, Sub 70.

71. TRUCK-TRACTOR: Every motor vehicle designed and used primarily for drawing other vehicles, but so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn.

72. UNIFORM APPLICATION: The official IFTA application form provided for making an application for IFTA fuel tax licensing and reporting.

73. UNLADEN VEHICLE WEIGHT: The weight of a vehicle fully equipped for service excluding the weight of any load.

74. UNLADEN WEIGHT PERMIT: A permit issued to owner-operators to allow the movement of an unloaded vehicle that does not have a current registration. (Also called Hunter's Permit)

75. USDOT NUMBER: A motor carrier identification number issued by FMCSA, also known as a census number, provided for under CFR 49 Subpart B Section 390.21 Subsection (B).

76. VEHICLE: Every device in, upon, or by which any person or property is or may be transported or drawn upon a highway, excepting devices moved by human power or used exclusively upon rails or tracks.

77. VEHICLE IDENTIFICATION NUMBER: The numbers and letters generally assigned to a vehicle by the manufacturer for the purpose of titling and registration.

78. WIRE SERVICES: Any of several entities that specialize in obtaining various credentials for carriers from jurisdictions. Also called Permit Services. Maine will issue various temporary IRP, Fuel Tax, Overlimit or Operating Authority credentials through several different wire services. (See Motor Carrier Manual for listing.)

79. YEAR: For fuel tax purposes, a year is January to December.