reglab/statecodes huggingface dataset:
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 01 - OFFICE OF THE COMPTROLLER › Chapter 03.01.05 - Private Letter Rulings › Section 03.01.05.07 - Status of Private Letter Rulings

Current through Register Vol. 51, No. 14, July 12, 2024
A. Effect and Non-Appealability.
(1) A private letter ruling becomes binding on the Comptroller on the date it is issued.
(2) A private letter ruling is binding on the Comptroller for 7 years from the date it is issued, unless the private letter ruling is void or is modified or revoked under this regulation.
(3) A private letter ruling may not be appealed to the Comptroller's Hearings and Appeals Division, the Maryland Tax Court, any other administrative agency or tribunal, or any State or federal court.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.01 - Alcoholic Beverages › Section 03.02.01.01 - Method of Tax Payment Applicable to Beer Delivered Into Maryland

Current through Register Vol. 51, No. 14, July 12, 2024
A. Prepayment of Beer Tax. Beer may not be consigned into the State of Maryland, unless:
(1) The consignor is the holder of a nonresident dealer's permit issued by the Alcohol and Tobacco Commission;
(2) The permittee has furnished the Comptroller a suitable security;
(3) All required beer taxes have been prepaid as provided in this regulation; and
(4) All applicable provisions of Alcoholic Beverages Article and Tax-General Article, Annotated Code of Maryland, have been met.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.01 - Alcoholic Beverages › Section 03.02.01.08 - Credit or Refund of Taxes

Current through Register Vol. 51, No. 14, July 12, 2024
Credit for, or refund of, alcoholic beverage taxes imposed by Tax-General Article, 5-102 and 5-105, Annotated Code of Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made outside this State unless it shall be proved to the satisfaction of the Comptroller that:
A. The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the laws of the jurisdiction in which ultimate delivery of them was made.
B. Delivery.
(1) The licensee is obligated to and delivers the alcoholic beverages to a licensed common carrier for transportation outside this State to the authorized purchaser;
(2) The delivery to the regular place of business of the authorized purchaser actually is made by a vehicle owned by the licensee and regularly used by the licensee in the conduct of business; or
(3) The delivery is made by contract carrier, previously approved by the Comptroller, to the regular place of business of the authorized purchaser.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.01 - Purchase of Cigarette Tax Stamps

Current through Register Vol. 51, No. 14, July 12, 2024
A. The cigarette tax stamps to evidence the tobacco tax imposed by Tax-General Article, §12-102, shall be purchased from the Comptroller.
B. Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and in a manner required by the Comptroller.
C. A person may not purchase cigarette tax stamps from any person other than the Comptroller unless the purchaser has obtained written permission from the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.02 - Cigarette Sales to Out-of-State Vendors

Current through Register Vol. 51, No. 14, July 12, 2024
A. A wholesaler or subwholesaler in the State who sells cigarettes to an out-of-State wholesaler or retailer for resale to out-of-State consumers shall:
(1) Deliver the cigarettes outside Maryland in the licensee's vehicle;
(2) Deliver the cigarettes to a common carrier for shipment outside of Maryland; or
(3) In the case of cigarettes destined for transport and sale out of State, deliver cigarettes bearing Maryland tax stamps or tax stamps of the jurisdiction in which they will be resold.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.03 - Wholesaler and Subwholesaler Record Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
A. Each licensee shall:
(1) Take a monthly inventory at the beginning of business on the first day of each month or at the close of business on the last day of each month of all cigarettes on the premises. Any distributor who finds it impractical to take inventory on these dates shall notify the Comptroller of another specific date on which inventory will be taken. Inventories shall exclude cigarettes:
(a) In vending machines; and
(b) Transferred to retail stock on written memorandum.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.04 - Sales to Armed Forces Exchanges or Commissaries

Current through Register Vol. 51, No. 14, July 12, 2024
A. When deliveries of unstamped cigarettes are made to an armed forces exchange or commissary, the person making the delivery shall possess an invoice with the following:
(1) Name and address of wholesaler;
(2) Name and address of purchaser; and
(3) Quantity and brands of cigarettes.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.05 - Cigarette Tax Stamps

Current through Register Vol. 51, No. 14, July 12, 2024
A. Purchases, Payments, and Tax Credits.
(1) Tax stamps may be purchased for:
(a) Cash;
(b) Approved credit up to 95 percent of the face amount of the security filed with and approved by the Comptroller as required by Tax-General Article, §13-825, Annotated Code of Maryland; and
(c) Cigarette tax credits issued by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.06 - Sales to Maryland Subwholesalers for Resale Outside Maryland

Current through Register Vol. 51, No. 14, July 12, 2024
A. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside Maryland.
B. A subwholesaler who receives the permission in §A of this regulation shall:
(1) File monthly returns containing schedules showing each delivery outside Maryland;
(2) Segregate unstamped cigarettes for sale outside Maryland from other inventory; and
(3) Mark unstamped cigarettes for sale outside Maryland.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.07 - Sample Cigarettes

Current through Register Vol. 51, No. 14, July 12, 2024
A. Packages of sample cigarettes, which are to be provided to consumers free of charge, shall be unstamped and prominently identified as "Sample Cigarettes Not for Sale-All Applicable State Taxes Paid".
B. Manufacturers shall supply the Comptroller with a complete listing, including addresses of all representatives, warehouses, advertising agencies, etc., who distribute or store sample cigarettes in Maryland on their behalf.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 02 - ALCOHOL AND TOBACCO TAX › Chapter 03.02.02 - Tobacco Tax › Section 03.02.02.09 - Premium Cigar Ingredients

Current through Register Vol. 51, No. 14, July 12, 2024
Premium cigars include those that are made from 100 percent whole tobacco leaves where the filler, binder, and wrapper, are made of all tobacco, and may include adhesives or other materials used to maintain size, texture, or flavor and includes no tips, filters or nontobacco mouthpieces.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.01 - Licenses

Current through Register Vol. 51, No. 14, July 12, 2024
A. Applications for licenses shall be on forms provided by the Comptroller and shall indicate the type and class of license sought, as follows:
(1) Dealer:
(a) Class "A",
(b) Class "B",
(c) Class "C",
(d) Class "D",
(e) Class "G-Temporary";
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.02 - Sales to Unlicensed Seller or User

Current through Register Vol. 51, No. 14, July 12, 2024
A. Sales of motor fuel shall be made with the motor fuel tax, as applicable, included.
B. Exceptions are as follows:
(1) Special fuel:
(a) When sold and delivered into a storage tank permanently and solely connected to a heating plant, commercial stationary apparatus, stationary vapor burning apparatus (including propane tanks not connected to the vehicle propulsion system on recreational type vehicles), or watercraft,
(b) When sold to the holder of a valid exemption certificate, provided the certificate exempts that particular type of special fuel; or
(c) When sold to agencies and instrumentalities of the United States Government;
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.03 - Motor Fuel Tax Report

Current through Register Vol. 51, No. 14, July 12, 2024
All dealers, special fuel users, special fuel sellers, and turbine fuel sellers shall provide the name and address of the person or persons responsible for preparing the applicable tax report. This person shall provide all information requested in the following areas:
A. Stock reports;
B. EDP systems;
C. Marketing;
D. Security;
E. Internal audit;
F. Motor fuel taxes; and
G. Aviation fuel taxes.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.04 - Security Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
A. All securities shall be in an amount of an even $1,000.
B. Cash offered as security shall be converted by the offeror into a banking instrument as specified by and in the manner determined by the Comptroller.
C. Dealers that are licensed special fuel sellers, special fuel users, or turbine fuel sellers are required to post only one security, the amount of which will be determined by the Comptroller.
D. The Comptroller may increase the amount of the security requirement on 30 days' notice.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.05 - Filing-Records

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as provided in §B of this regulation, fuel tax returns shall be filed monthly with appropriate remittance on forms prescribed by the Comptroller. If no sales or operations were conducted in any particular reporting period, required returns shall be filed, stating this fact.
B. Annual Filing Option.
(1) A special fuel user engaged in the business of agriculture may request approval to file an annual fuel tax return.
(2) To qualify for the annual filing option, a special fuel user shall:
(a) Be engaged in the business of agriculture;
(b) Have an average taxable use of 2,000 gallons or less; and
(c) Submit a written request and receive written approval from the Comptroller, before filing.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.06 - Sales-Exchanges-Transfers-Exports

Current through Register Vol. 51, No. 14, July 12, 2024
A. Arrangements for the transfer of ownership of motor fuel by dealers, special fuel sellers, special fuel users, turbine fuel sellers, and distributors, for future delivery, whether called sales, loans, exchanges, or otherwise, shall be recognized only when such arrangements are reflected in sales agreements or contracts. They shall be reported as "sales" only when:
(1) The "fuels" sold move physically from the possession of the vendor to that of the vendee; or
(2) The "fuels" sold remain in the storage of the vendor, the full quantity being immediately available to the vendee for disposition.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.07 - Requirements for Invoices Used as Proof of Payment of the Tax

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except for retail service station invoices, motor fuel invoices shall:
(1) Contain the amount of Maryland motor fuel tax charged; or if the tax is not charged, the statement "Maryland motor fuel tax is not included";
(2) Contain the date of delivery;
(3) Contain the name and address of purchaser;
(4) Contain the name and address of seller pre-printed on the invoice;
(5) Contain the number of gallons;
(6) Be serially or sequentially numbered; and
(7) Contain the trade name and type of fuel.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.08 - Gains-Losses

Current through Register Vol. 51, No. 14, July 12, 2024
A. Stock gains and losses shall be reported on forms and in accordance with instructions provided by the Comptroller.
B. Losses or gains shall be established upon products metered or physically inventoried as received in the State. Losses which occur in inventory after the receipt shall be supported by gauger's reports or other acceptable documentation.
C. Transportation gains or losses incurred enroute for delivery into the State shall be recorded for audit purposes.
D. Losses of motor fuel resulting from theft, faulty equipment, or any other cause except temperature correction shall be reported to the Comptroller upon discovery or by the first business day thereafter.
E. Allowable losses incurred in the storage of motor fuel shall be prorated on the percentage of tax exempt sales to total sales. Direct shipments from supplier to customer are not allowed in the proration calculation. Direct shipments shall be deducted from total sales and from either taxable or nontaxable sales, as applicable.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.09 - Volumetric and Temperature Adjusted Gallons

Current through Register Vol. 51, No. 14, July 12, 2024
A. Licensees Reporting on a Temperature Adjusted Basis.
(1) Inventory. If inventory is reported on a temperature adjusted basis ("net"), all receipts shall be reported on that basis.
(2) Sales. If inventories and receipts are reported on a "net" basis (temperature adjusted), and any sales are made on a "gross" (not temperature adjusted) basis, the sales shall be documented and the adjustments resulting therefrom reported on the appropriate form.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.10 - Special Fuel Dispensers

Current through Register Vol. 51, No. 14, July 12, 2024
A. Retail type special fuel dispensers (pumps) may have a security seal affixed by a State motor fuel agent.
B. Whenever a retail type dispenser is used to dispense special fuel and the computer metering device of the dispenser is removed, replaced, or repaired, the meter readings and serial numbers of both the retail dispenser and metering device shall be reported to the Comptroller within 30 days, and a copy of the service or repair order shall be maintained on the premises and shall indicate date of service, location, type of service performed, serial number, and meter readings of both the defective device and the replacement device, if a replacement is made.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.11 - Contaminated Product

Current through Register Vol. 51, No. 14, July 12, 2024
A. Contaminated products (interface, interface mix, transmix, and products failing to meet State specifications) may not be:
(1) Imported, exported, or moved within the State without the written approval of the Comptroller;
(2) Commingled and inventoried in any gasoline or special fuel storage within the State without written approval of the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.12 - Motor Fuel Consumed by Licensed Dealers

Current through Register Vol. 51, No. 14, July 12, 2024
Licensed dealers under normal report procedures may take credit for motor fuel taxes on gallonage for which a refund would be allowed under these regulations, provided that adequate records are available at the time of the audit to support the refund credits.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.13 - Inventory

Current through Register Vol. 51, No. 14, July 12, 2024
A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall have at their bulk plants, marine terminals, and tank farms, calibration charts for each tank containing motor fuel. These charts shall show the tank number, capacity, dimensions, and gallons corresponding to measurements in feet, inches, and fractions that indicate the amount of fuel in the tank or tanks.
B. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall have gauge sticks, tapes, or electronic measurement devices. The devices shall correspond to the calibration charts for each tank and shall be capable of determining the gallonage contained in each tank.
C. Inventory Records.
(1) Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall keep a monthly physical inventory record which shall show the quantity of each product on hand at the close of each month's business which shall be the result of actual measurements taken physically on that date.
(2) At locations where multiple ownership of inventories are maintained, segregated or commingled, whether called throughput, terminal, or other identification, a reconciliation of ownership of each product shall be presented to each owner by the entity having control of the inventory. The physical inventory reconciliation schedule shall be reflective of the same date and time for all parties.
(3) Tax liability accrues on special fuel upon delivery to a retail service station unless that retail service station recipient is the holder of a valid exemption certificate for that specific type of fuel. Inventories of motor fuel that are the property of the supplier, but in the care of a service station dealer, are taxable upon delivery as are deliveries to supplier operated retail service stations. Kerosene, dyed fuel, and propane at supplier operated service stations are excluded, provided they are not sold for taxable use.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.14 - Security of Motor Fuels

Current through Register Vol. 51, No. 14, July 12, 2024
A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall maintain adequate security programs at all storage locations maintained in the State.
B. All bulk plants, terminals, and tank farms maintaining storage of motor fuels shall have approved seals on all meters indicating compliance with the requirements of the most current edition of the National Institute of Standards and Technology Handbook 44, as specified by Agriculture Article, §
									11-203(c), Annotated Code of Maryland.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.15 - Blending and Injection-Reporting

Current through Register Vol. 51, No. 14, July 12, 2024
All authorized dealers, special fuel sellers, and turbine fuel sellers are required to report separately, on appropriate schedules, commingled, casinghead or natural gasoline, benzene, naphtha, heating oil, alcohol, additives, or any other component, or any combination of them, that is blended into a refined motor fuel after the fuel has been received in this State. The schedule shall indicate the percentages and gallonages of the various materials blended.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.16 - Exemption Certificates

Current through Register Vol. 51, No. 14, July 12, 2024
A. Exemption certificates are issued to identify purchasers authorized to acquire tax exempt special fuel from a licensed special fuel seller, or turbine fuel seller. They are issued and applicable only for specific types of fuel and valid only for the period indicated on the certificate. Suppliers are responsible for the tax on all sales made to holders of expired or otherwise invalid exemption certificates and for the tax on all sales to purchasers not in possession of a valid exemption certificate, except as provided for in Regulation .02B(1) of this chapter.
B. The type of special fuel to be exempt from the tax will be determined by the certificate number as designated on schedules published by the Comptroller and available to licensed suppliers upon request.
C. If the exemption certificate holder discontinues business, the exemption certificate shall be returned to the Comptroller for cancellation. Exemption certificates are non-transferable and holders are expected to apply for and secure a new certificate under the following circumstances:
(1) When there has been a change in the name of the company or entity even though the ownership remains the same;
(2) When the business of an individual or a partnership is taken over and continued by a corporation;
(3) When the licensee is a corporation and surrenders its charter and the business is continued by an individual, a partnership, or any other legal person;
(4) When an individual licensed as a dealer, user, or seller, dies, and the business is continued by another person or entity;
(5) When an individually owned business is taken over and continued by a partnership;
(6) When a business owned by a partnership is taken over and continued by an individual;
(7) When a business which is owned by an individual, partnership, or corporation is taken over and continued by a different individual, partnership, or corporation;
(8) When any other situation arises in which a business that is owned by one type of legal entity is taken over and continued by a different legal entity;
(9) When there is a change in the Federal Identification Number; or
(10) When the use of a previously exempted product for which the exemption was granted is changed.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.17 - Racing Fuel

Current through Register Vol. 51, No. 14, July 12, 2024
A. Gasoline having an anti-knock index (R + M)/2 of greater than 98 may be considered racing fuel if the manufacturer's specifications have been filed with and approved annually by the Field Enforcement Bureau.
B. Racing fuel may not be:
(1) Considered a motor fuel as defined in Tax-General Article, §9-101, Annotated Code of Maryland;
(2) Blended with any other gasoline and offered for sale; or
(3) Used as a fuel, either straight or blended, in a motor vehicle operated on a highway.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.18 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
For the purpose of the administration of Tax-General Article, §9-319, Annotated Code of Maryland, relating to storage capacity requirements:
A. "Control" means having absolute authority and responsibility for all fuels placed into and removed from a given tank or tanks. If "control" is claimed by a person leasing or renting a tank or tanks owned by another person, the lease or rental arrangement shall be for a period of at least 3 years beyond the date of the filing of the application for a dealer's license by the person claiming "control".
B. "Maintaining" means same as "control".
C. "Storage capacity" for a Class A licensee means a minimum of 1,000,000 gallons of gasoline and 1,000,000 gallons of special fuel.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.19 - Warehousing-Terminalling-Storing for Others

Current through Register Vol. 51, No. 14, July 12, 2024
Unlicensed entities that provide motor fuel storage facilities or related services, or both, shall:
A. Obtain written permission from the Comptroller before storing motor fuel or providing related services;
B. Report monthly on forms provided by the Comptroller; and
C. Provide a reconciliation of ownership of each product, monthly, to each owner maintaining an inventory at that facility.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.20 - Penalties and Interest

Current through Register Vol. 51, No. 14, July 12, 2024
A. Penalties.
(1) If a person fails to pay a tax when due, the Comptroller may assess a penalty in an amount not to exceed 10 percent of the tax.
(2) If a person fails to file a return when due, the Comptroller may assess a penalty in an amount not to exceed $25.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.01 - Motor Fuel License and Tax › Section 03.03.01.21 - Appeals-Hearing

Current through Register Vol. 51, No. 14, July 12, 2024
A. The Comptroller shall schedule a hearing before denial of an application for a motor fuel tax license or an exemption certificate.
B. A person may appeal the Comptroller's decision canceling a motor fuel tax license or an exemption certificate.
C. The hearing process is governed by COMAR 03.01.01.05 a.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.01 - Claim Form and Procedure

Current through Register Vol. 51, No. 14, July 12, 2024
Claims for the refund of motor fuel tax shall be made on forms required by the Comptroller and verified by the affidavit of the claimant or an officer if the claimant is a corporation.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.02 - Claims Supported by Original Invoices

Current through Register Vol. 51, No. 14, July 12, 2024
A. Claims shall be supported by original invoices to be approved for refund. Invoices for fuel delivered into claimant's bulk storage tank shall show:
(1) Actual date of delivery;
(2) Name and address of purchaser;
(3) Name and address of seller preprinted on the invoice;
(4) The amount of motor fuel tax charged;
(5) If tax is not charged, the statement "Maryland Motor Fuel Tax is not included";
(6) Number of metered gallons purchased, type of fuel, and total cost of fuel; and
(7) Serial or sequential invoice numbers.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.03 - Carbon Copies

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as provided in §B of this regulation, carbon copies of invoices may not be accepted.
B. Carbon copies may be accepted when used in:
(1) Meter imprinters to print the number of gallons metered; or
(2) Multi-part forms if:
(a) The original (top part) is used as a shipping/delivery ticket,
(b) The form has been approved by the Comptroller, and
(c) The part used as an invoice has preprinted on it the notation "Original Invoice" or other language approved by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.04 - Credit Card Invoices

Current through Register Vol. 51, No. 14, July 12, 2024
A. Credit card and retail service station invoices may not be acceptable for refund purposes unless they meet all the requirements of Regulation .02 of this chapter.
B. Credit card invoices containing only the purchaser's account number shall be accepted, if supporting documentation is provided that confirms the account number of the refund claimant.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.05 - Certain Invoices Not Acceptable

Current through Register Vol. 51, No. 14, July 12, 2024
Accounts receivable invoices, buy back invoices, statements, and assignments are not acceptable for refund purposes.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.06 - Altered Invoices

Current through Register Vol. 51, No. 14, July 12, 2024
Claims accompanied by altered invoices shall be investigated thoroughly. If the investigation proves an invoice has been altered in any respect, the altered invoice may not be honored.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.07 - Gallonage Records

Current through Register Vol. 51, No. 14, July 12, 2024
A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes.
B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxable and nontaxable modes of operation.
C. Refund claim information shall be reported on forms prescribed by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.08 - Retail Electronic Invoicing System

Current through Register Vol. 51, No. 14, July 12, 2024
Electronically generated documents may be considered original invoices if they:
A. Meet all the requirements of Regulation .02 of this chapter; and
B. Have been approved for use by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.09 - Disallowed Invoices

Current through Register Vol. 51, No. 14, July 12, 2024
The following shall be disallowed:
A. Purchase invoices prepared by a claimant when the claimant operates the fuel dispenser (pump); and
B. Claims filed in the absence of satisfactory records for auditing purposes whenever the seller does not prepare an actual invoice at the time of sale.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.10 - Refunds-Tank Leaks

Current through Register Vol. 51, No. 14, July 12, 2024
A. A claimant shall notify the Comptroller immediately upon discovery of a leak or suspected leak and immediately implement the following procedure:
(1) Determine physical inventory using gauge sticks;
(2) Maintain daily meter readings of all pumps;
(3) Maintain daily gauge stick readings of all tanks;
(4) Maintain gauge stick readings before and after each tank receipt; and
(5) Provide a copy of the credit memorandum from a supplier or casualty underwriter, or an affidavit to the fact that one or both have rejected any claim or part of a claim.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.11 - Identifying Number

Current through Register Vol. 51, No. 14, July 12, 2024
A. Refund claimants shall indicate on forms provided by the Comptroller their identifying number, currently in effect with the federal government, which shall be one of the following:
(1) Federal identification number;
(2) Federal employers' identification number; or
(3) Social Security number.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.12 - Solid Waste Compacting, Redi-Mix, Petroleum Motor Vehicles, Well Drilling Motor Vehicles, and Certain Farm Equipment Vehicles

Current through Register Vol. 51, No. 14, July 12, 2024
A. Claims for refund authorized by Tax-General Article, §13-901(f)(1)(ii) 4, Annotated Code of Maryland, shall be on refund forms provided or approved by the Comptroller and may not be deducted as a credit on any tax return or IFTA report.
B. Claims shall include:
(1) Original invoices as prescribed by Regulation .02 of this chapter, and, in instances where the fuel is purchased from retail service stations, the invoices shall also include:
(a) Vehicle license tag number, or
(b) Vehicle unit number;
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.02 - Refund Claim-Motor Fuel Tax › Section 03.03.02.13 - Appeal-Informal Hearing

Current through Register Vol. 51, No. 14, July 12, 2024
A. A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in COMAR 03.01.01.04 a.
B. Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.05 - Loading Tickets and Manifests

Current through Register Vol. 51, No. 14, July 12, 2024
Vehicles and vessels transporting petroleum products shall carry a loading ticket or manifest containing the following information:
A. Name of petroleum transporter;
B. Date and time loaded;
C. Volumetric gallons of each grade of product loaded;
D. Name of company operating facility where loaded;
E. Name of shipper (title holder of product after loading);
F. Name and address of ultimate consignee;
G. Any deviation from original manifest or loading ticket shall be indicated thereon or by an additional ticket, all of which must show the names and addresses of all parties involved in the transaction;
H. A serial numbering sequence; and
I. The certified octane rating as determined under the Federal Petroleum Marketing Practices Act for each grade of gasoline.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.06 - Marking of Compartments

Current through Register Vol. 51, No. 14, July 12, 2024
Each pot or compartment of each vehicle shall be labeled to indicate the certified gallonage capacity, based on a volumetric gallon equaling 231 cubic inches of liquid, on each side of the pot or compartment in a place and manner that shall be readily discernible at a distance of 50 feet when the vehicle is not in motion. The gallonage capacity of each pot or compartment need not be labeled if the vehicle bears an identification plate affixed by the manufacturer indicating the certified gallonage capacity by pot or compartment.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.07 - Loading Tickets or Manifests Required for Commingled Products

Current through Register Vol. 51, No. 14, July 12, 2024
A loading ticket or manifest as described in Regulation .05 of this chapter is required to transport commingled products as defined in COMAR 03.03.05.15 a.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.08 - Loading Tickets or Manifests for Home Heating Oil and Certain Other Deliveries

Current through Register Vol. 51, No. 14, July 12, 2024
Petroleum transporters making deliveries of fuel oil or kerosene for use as a heating fuel only by the purchasers, and when the gallons to be delivered are unknown until the actual delivery, shall have in their possession:
A. A loading ticket, manifest, or other documentation containing all information required by Regulation .05A-E of this chapter; and
B. Delivery tickets for each drop made indicating date, product, volume, name, and address for each individual delivery point.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.09 - Transporters of Waste Oil

Current through Register Vol. 51, No. 14, July 12, 2024
A. Transporters of motor fuel from tank cleaning or spill clean-up operations shall be considered petroleum transporters regardless of whether the products are contaminated, commingled, or clean.
B. Transporters of used crankcase motor oils and solvents may not be considered petroleum transporters provided that no other motor fuel is being simultaneously transported.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.10 - Inspection of Petroleum Transporters

Current through Register Vol. 51, No. 14, July 12, 2024
Any designated agent of the Field Enforcement Bureau of the Comptroller of the Treasury, or any police officer as defined in the Transportation Article, §
									11-147, Annotated Code of Maryland, may examine and inspect a vehicle, its manifest, its carried product, and other information in order to determine compliance with Business Regulation Article, Title 10, Subtitle 4, Annotated Code of Maryland, and related regulations.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.11 - Reporting Fuel Movements

Current through Register Vol. 51, No. 14, July 12, 2024
A. A registered petroleum transporter who is also a common or contract carrier shall report all intrastate and interstate movements of motor fuel monthly in a format prescribed by the Comptroller.
B. A registered petroleum transporter who is not a common or contract carrier shall report movements of motor fuel upon the request of and on forms provided by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.12 - Display of Owner's Name

Current through Register Vol. 51, No. 14, July 12, 2024
A. The name required for display on the conveyance shall be the name of the petroleum transporter as registered under the federal employers' identification number.
B. The name may be an individual's name when it is a sole proprietorship.
C. A trade name, division name, or logo may be displayed in addition to, but not instead of, the registered petroleum transporter's name.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.13 - Hazardous Material Placarding or Labeling

Current through Register Vol. 51, No. 14, July 12, 2024
Vehicles transporting motor vehicle fuel or aviation fuel in one or more cargo tanks having a combined capacity exceeding 1,000 pounds (approximately 140 U.S. gallons), shall display on all 4 sides of the vehicle, hazardous materials placards as prescribed by the United States Department of Transportation.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.15 - Color and Symbol Coding of Vehicle Discharge Valves

Current through Register Vol. 51, No. 14, July 12, 2024
A. To facilitate the clean transfer of motor fuel from a distribution point to a purchaser, discharge valves of vehicles used in transporting motor fuel shall be color coded. Color coding shall conform to the American Petroleum Institute (API) recommended system which is found at COMAR 03.03.05.14 a.
B. Whenever a petroleum transport vehicle loads product at a bulk plant, terminal, or distribution point, the operator of the vehicle shall display a tag, an identification card, or other acceptable product identification marker on each discharge valve or connection on the vehicle.
C. The tag, identification card, or acceptable product identification marker shall be of the proper color code, indicating what product is in the line after loading the vehicle.
D. The color of the tag, identification card, or acceptable product identification marker shall match the color coding of equipment at the loading facility for each grade of motor fuel loaded.
E. Care should be exercised at out-of-State loading facilities as their color coding systems may differ from Maryland's.
F. The petroleum transporter should ensure that each vehicle is furnished with sufficient tags, identification cards, or acceptable product identification markers to be in compliance with this regulation.
G. Color coded tags, identification cards, or acceptable product identification markers may not be removed from a discharge valve or connection until a different product is loaded and after thorough draining or when replacement is necessary.
H. Deliveries of motor fuel may not be made to any facility not in compliance with the color coding requirements of COMAR 03.03.05.14 a.
I. The requirements of this regulation are not applicable to the storage or transportation of liquefied petroleum gas (LPG) or liquefied natural gas (LNG).
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.03 - Petroleum Transporters › Section 03.03.03.16 - Loading of Conveyances

Current through Register Vol. 51, No. 14, July 12, 2024
Whenever the operator of a petroleum transporter conveyance is intending to load a different grade or type of motor fuel than was previously contained in a pot, compartment, or hold, the operator shall first ensure complete drainage before loading.
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 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
In this chapter, unless otherwise specified, "IFTA" means the International Fuel Tax Agreement.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.01-1 - International Fuel Tax Agreement

Current through Register Vol. 51, No. 14, July 12, 2024
The provisions and requirements of the International Fuel Tax Agreement (IFTA) Articles of Agreement, Procedures Manual, and Audit Manual apply to the fuel use, taxation, registration, and reporting requirements of motor carriers licensed under IFTA by Maryland, without reference to any other Maryland statute or regulation under Tax-General Article, §9-205, Annotated Code of Maryland.
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

Current through Register Vol. 51, No. 14, July 12, 2024
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.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.02 - Credits and Refunds

Current through Register Vol. 51, No. 14, July 12, 2024
A. Any credits accrued and applied for fuel purchased in any IFTA jurisdiction shall be supported by invoices as defined in §D of this regulation.
B. If a motor carrier elects to file for refund of the excess credit, the motor carrier may do so under the provisions of §§C and D of this regulation by entering the appropriate refund amount requested on the IFTA report.
C. A motor carrier requesting refund under the provisions of Tax-General Article, §9-214, Annotated Code of Maryland, shall have filed quarterly IFTA tax reports and schedules.
D. Every motor carrier shall be prepared to present evidence to substantiate a claim for refund of the excess purchases of fuel on which any IFTA jurisdiction motor fuel tax has been paid. Those motor carriers who maintain bulk storage shall have records substantiating inventories and gallons metered for each unit. The evidence shall consist of invoices of the vendor which comply with the requirements of Tax-General Article, §9-310, Annotated Code of Maryland, and shall show:
(1) For invoices where fuel is delivered into bulk storage of the motor carrier:
(a) Actual date of delivery,
(b) Name and address of purchaser,
(c) Preprinted name and address of seller on the invoice,
(d) The amount of motor fuel tax charged,
(e) If tax is not charged, the statement "Maryland (or appropriate other IFTA jurisdiction) Motor Fuel Tax is not included",
(f) Number of metered gallons purchased, type of fuel, and total cost of fuel, and
(g) Serialized invoice number;
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.03 - Surety Bond

Current through Register Vol. 51, No. 14, July 12, 2024
A. The Comptroller may require an applicant for an IFTA license to post a surety bond if an examination of the applicant's prior filing history indicates:
(1) The applicant has failed to file a quarterly return;
(2) The applicant has failed to pay required tax; or
(3) A financial guarantee is necessary to protect the interest of the State or other IFTA jurisdiction.