Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 03 - MOTOR FUEL TAX
Chapter 03.03.04 - Motor Carrier Tax
Section 03.03.04.01-2 - Registration-Reports

Universal Citation: MD Code Reg 03.03.04.01-2

Current through Register Vol. 52, No. 6, March 21, 2025

A. Motor carriers shall file an IFTA report and fuel use tax schedule of their operations in all IFTA jurisdictions and pay all taxes due all IFTA jurisdictions for each filing period. The report, schedule, and any taxes due shall be postmarked or received by the Comptroller not later than the last day of the next month following the close of the filing period.

B. Filing of Quarterly IFTA Reports and Schedules.

(1) Motor carriers shall file on a quarterly basis for quarters ending the last day of March, June, September, and December.

(2) Annual Filing of Quarterly IFTA Reports and Schedules. Motor carriers that operate less than 5,000 miles annually in all IFTA jurisdictions except Maryland may submit a written request to the Comptroller to file the four quarterly reports and schedules once annually by January 31 for the prior year.

(3) The motor carrier shall have written permission from the Comptroller to file on the annual basis described in §B(2) of this regulation, after the Comptroller receives approval from all other affected IFTA jurisdictions.

(4) Reports shall be signed by an officer or authorized representative of the motor carrier, certifying that the IFTA reports and schedules are true and correct.

C. Failure to file IFTA reports and schedules on time, or to pay taxes when due, may result in the denial of additional identification markers for the current year and the denial of an annual renewal application. The registration and IFTA license of any motor carrier currently delinquent for one or more tax filing periods will be considered revoked, and the Maryland State Police or the Field Enforcement Bureau is authorized to remove all identification markers and copies or originals of IFTA licenses from the vehicles of a motor carrier operating on State highways.

D. Every motor carrier shall notify this office within 30 days concerning any change of name, address, federal identifying number, or Social Security number.

E. When more than one operating division operates vehicles over State highways, a single IFTA report and schedules shall be filed by the parent company covering all operations under one IFTA license.

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