reglab/statecodes huggingface dataset:
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.04 - Records

Current through Register Vol. 51, No. 14, July 12, 2024
A. Every motor carrier required to register and report to the Comptroller shall keep satisfactory records of:
(1) The miles traveled in all operations within:
(a) Maryland, and
(b) Each other jurisdiction; and
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.05 - Trip Permits

Current through Register Vol. 51, No. 14, July 12, 2024
A. A motor carrier may obtain a trip permit for an unregistered commercial motor vehicle from either the Field Enforcement Bureau or one of its duly authorized trip permit agents.
B. Registered and unregistered motor carriers may obtain a trip permit for an unregistered commercial motor vehicle, provided that the request for the trip permit includes:
(1) Name, address, federal identification number or Social Security number of the motor carrier; and
(2) Make, serial number, and state in which the vehicle is licensed.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.06 - Lease Agreements

Current through Register Vol. 51, No. 14, July 12, 2024
A. A lessor, lessee, independent contractor, or household goods agent shall be licensed, liable for reporting, and liable for payment of fuel use taxes as required by the International Fuel Tax Agreement (IFTA).
B. A lessor regularly engaged in the business of leasing or renting motor vehicles without drivers, for compensation to licensees or to other lessees, may be deemed to be the licensee. The lessor may be issued a license if an application has been properly filed and approved by the base jurisdiction.
C. In the case of a carrier using independent contractors under long-term leases (30 days or more), the lessor and lessee are given the option of designating which party will report and pay fuel use tax. In the absence of a written agreement or contract, or if the document is silent regarding responsibility for reporting and paying fuel use tax, the lessee is responsible for reporting and paying fuel use tax. If the lessee (carrier) through a written agreement or contract assumes responsibility for reporting and paying fuel use taxes, the base jurisdiction for purposes of IFTA is the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor.
D. In the case of a short-term motor vehicle rental by a lessor regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to licensees or other lessees of 29 days or less, the lessor shall report and pay the fuel use tax unless the following two conditions are met:
(1) The lessor has a written rental contract which designates the lessee as the party responsible for reporting and paying the fuel use tax; and
(2) The lessor has a copy of the lessee's IFTA fuel tax license which is valid for the term of the rental.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.07 - Registration of Vehicles

Current through Register Vol. 51, No. 14, July 12, 2024
A. IFTA Licenses and Identification Markers (Decals). IFTA licenses and decals shall be valid upon issuance and shall expire on December 31 of the year indicated on the license. A carrier is allowed a 2-month grace period during January and February to display the new year IFTA license and decals, if the carrier displays the immediate prior year IFTA license and decals.
B. Display of IFTA Decals. A motor carrier shall display an IFTA decal on the exterior portion of both sides of the cab, permanently affixed in a conspicuous place, and shall follow the directions for applying the decals to the vehicle as indicated on the reverse side of the decal. In the case of transporters, manufacturers, dealers, or driveway operations, the decals need not be permanently affixed, but may be temporarily displayed in a visible manner on both sides of the cab.
C. If an IFTA decal which has been issued by the Field Enforcement Bureau becomes illegible, the motor carrier may apply to the Field Enforcement Bureau for issuance of a duplicate decal.
D. A motor carrier shall be issued an IFTA license and a 2-decal set for each vehicle and the original license or copy shall be carried in the vehicle at all times. Once IFTA decals are affixed to a specific vehicle, they are not transferable to any other vehicle.
E. When a vehicle to which IFTA decals have been affixed is sold, traded, or otherwise disposed of by the operator, or passes from the control of the operator through lease or otherwise, the Field Enforcement Bureau shall be notified within 30 days of the cancellation. If the motor carrier neglects or fails to notify the Field Enforcement Bureau, the motor carrier is responsible for reporting the miles traveled by the vehicle and paying the tax due.
F. A motor carrier shall return unused IFTA decals to the Field Enforcement Bureau.
G. A Maryland domiciled carrier that is required under Tax-General Article, §9-219, Annotated Code of Maryland, to display IFTA decals on each commercial motor vehicle, and that purchases a commercial motor vehicle for titling in Maryland, has 30 days from the date of purchase to obtain an IFTA license and affix IFTA decals to the vehicle. The bill of sale or temporary registration identification documents issued under Transportation Article, §
									13-402 or  13-405, Annotated Code of Maryland, shall be carried in the cab of the vehicle during this 30-day period. The motor carrier may not operate the vehicle outside Maryland until IFTA decals are displayed.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.08 - Revocation

Current through Register Vol. 51, No. 14, July 12, 2024
The Comptroller is empowered to suspend or revoke the IFTA license and decals of any motor carrier, upon a finding by the Comptroller that the registrant has failed to comply with Tax-General Article, Title 9, Subtitle 2, Annotated Code of Maryland, or any regulation promulgated by the Comptroller under that statute. The revocation shall be made only after 30 days notice to the registrant to comply with all sections of the law and regulations. Reapplication for registration will not be granted until a motor carrier has complied with all sections of the law and regulations.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.10 - Improper Use of Licenses and Decals

Current through Register Vol. 51, No. 14, July 12, 2024
The Maryland State Police shall remove and return to the Field Enforcement Bureau all IFTA licenses and decals that are being used in any improper manner.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.11 - Penalty for False Statements

Current through Register Vol. 51, No. 14, July 12, 2024
Any person who willfully and knowingly makes a false statement, orally or in writing, in the form of a receipt for the sale of motor fuel for the purposes of obtaining or attempting to obtain or to assist any other person, partnership, or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this subtitle will be notified to the effect that all permits and registrations have been revoked.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.12 - Licensing of Trip Permit Vendors

Current through Register Vol. 51, No. 14, July 12, 2024
A. Qualifications. In order to ensure a sufficient number and availability of locations where a motor carrier may purchase a trip permit required by TaxGeneral Article, § 9-219, Annotated Code of Maryland, before entering this State, the Field Enforcement Bureau, in its discretion, may license applicants to issue trip permits if they meet the following qualifications:
(1) The applicant shall have 3 years experience in the issuance of trip permits or other similar experiences;
(2) The applicant shall possess a business rating, reputation, and capability satisfactory to the Field Enforcement Bureau;
(3) The applicant shall be capable of providing the service at all times specified by the Field Enforcement Bureau;
(4) The applicant shall be capable of delivering copies of all issued trip permits to the offices of the Field Enforcement Bureau by the next working day; and
(5) The applicant shall possess the financial capability to purchase trip permits from the Field Enforcement Bureau in advance of sale in quantities of not less than 200.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.13 - Penalties and Interest

Current through Register Vol. 51, No. 14, July 12, 2024
A. Penalties.
(1) If a person fails to file an IFTA report and schedules when due, a penalty shall be assessed in the amount of 10 percent of the tax due, with a minimum assessment of $50.
(2) A penalty of $50 shall be assessed when an IFTA report and schedules are not filed when due, even if taxes are not due.
(3) If a person files an IFTA report and schedules timely but, for whatever reason, underpays the proper tax due an IFTA jurisdiction, a penalty shall be assessed in the amount of 10 percent of the additional tax due, with a minimum assessment of $50.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.04 - Motor Carrier Tax › Section 03.03.04.14 - 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 03.03.05 - Motor Fuel Inspection › Section 03.03.05.01-1 - Standard Specifications for Gasoline

Current through Register Vol. 51, No. 14, July 12, 2024
A. Exemptions. Gasoline not sold or dispensed to an ultimate consumer may be exempted from the requirements of this regulation upon written approval of the Bureau and the Department. Exemption from vapor pressure requirements shall only be granted in instances where the applicant complies with the requirements of proposed 40 CFR § 80.27(e), which is incorporated by reference as published in the October 18, 1991, Federal Register (56 FR 52321). Requests for exemption from oxygen content requirements shall comply with the requirements of 40 CFR § 80.27(e), except that all data shall be applicable to oxygen content rather than vapor pressure.
B. Unless the gasoline is segregated and clearly documented as noncomplying and not for sale or supply to an ultimate consumer in an applicable control area, a person may not produce, store, transport, supply, offer to supply, transfer or otherwise handle, sell, offer for sale, or dispense gasoline that does not meet the limits specified in §C-N of this regulation when tested in accordance with the latest version of the specified test methods.
C. Distillation* (ASTM D-86).
(1) Evaporation-December-January-February-March
(a) 10 percent-50-°C (122-°F) maximum
(b) 50 percent-66-°C (150-°F) minimum
(c) 50 percent-110-°C (230-°F) maximum
(d) 90 percent-185-°C (365-°F) maximum
(e) End Point-225-°C (437-°F) maximum
(f) Residue-2 percent maximum
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.02 - Specifications for No. 1-D and No. 2-D Diesel Fuel (ASTM D-975)

Current through Register Vol. 51, No. 14, July 12, 2024
All No.1-D diesel fuel and No. 2-D diesel fuel shall meet the requirements of the following specifications, when tested in accordance with the latest version of the American Society for Testing and Materials Methods of Tests:
A. Cloud Point (ASTM D-2500)--7-°C (20-°F) maximum.
B. Flash Point (ASTM D-93).
(1) No. 1-D Diesel-38-°C (100-°F) minimum.
(2) No. 2-D Diesel.
(a) 52-°C (125-°F) minimum (May, June, July, August, September, October).
(b) 43-°C (110-°F) minimum (November, December, January, February, March, April).
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.02-1 - Other Motor Fuels

Current through Register Vol. 51, No. 14, July 12, 2024
A fuel other than those meeting the specifications detailed in Regulation .01-1 or .02 of this chapter may not be sold, offered for sale, or dispensed for use in motor vehicles unless approval for the sale or dispensation has been obtained in advance from the Bureau and the Department.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.03 - Specifications for Kerosene (ASTM D-3699)

Current through Register Vol. 51, No. 14, July 12, 2024
Kerosene shall be a refined petroleum distillate consisting of a homogenous mixture of hydrocarbons essentially free from water, inorganic, acidic, or basic compounds, and excessive amounts of particulate contaminants. It shall meet the requirements of the following specifications when tested in accordance with the latest version of the American Society for Testing and Materials Methods of Tests:
A. No. 1-K Kerosene.
(1) Color (ASTM D-156).
(a) The color may not be darker than +16 Saybolt Scale.
(b) Dyeing agents may not be used to change the naturally refined color except when required by the US EPA or IRS.
(c) When dyeing of 1-K kerosene is required, it shall be dyed with Solvent Red 164 at the concentration spectrally equivalent to at least 3.9 pounds of the solid dye Standard Red 26 per 1,000 barrels in accordance with federal mandates.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.04 - Specifications for No 1 and No. 2 Fuel Oil (ASTM D-396)

Current through Register Vol. 51, No. 14, July 12, 2024
No. 1 fuel oil is a distillate oil intended for vaporizing pot-type and similar burners. No. 2 fuel oil is a distillate oil for general purpose domestic heating use in burners not requiring No. 1 fuel oil. Both shall meet the requirements of the following specifications, when tested in accordance with the latest version of the American Society for Testing and Materials Methods of Tests:
No. 1 Fuel Oil
No. 2 Fuel Oil
A. Flash Point (ASTM D-93).
38°C (100°F)
minimum
38°C (100°F)
minimum
B. Pour Point (ASTM D-97).
-18°C (0°F)
maximum
-7°C (20°F)
maximum
C. Visible Water and Sediment (ASTM D-1796) percent by volume maximum.
0.05
0.05
D. Viscosity (ASTM D-445).
(1) Kinematic at 40°C, centistokes.
(a) Minimum
1.3
1.9*
(b) Maximum
2.1
3.4
(2) Kinematic at 100°F, centistokes.
(a) Minimum
1.4
2.0*
(b) Maximum
2.2
3.6
E. Gravity (ASTM D-287). API minimum.
35°
30°
F. Distillation (ASTM D-86).
(1) 10 percent point maximum
216°C (420°F)
(2) 90 percent point maximum
288°C (550°F)
338°C (640°F)
G. Sulfur (ASTM D-1552) percent by mass shall not exceed the following maximums:
(1) On and after July 1, 2015
0.05
0.05
(2) On and after July 1, 2019
0.0015
0.0015
(3) No. 1 and No. 2 Fuel Oil that was stored in this State by the ultimate final consumer prior to July 1, 2019, which met the applicable maximum allowable sulfur content for fuel oil before July 1, 2019, set forth in §G(1) of this regulation at the time it was stored, may be used by the ultimate consumer in the State on and after July 1, 2019, until the supply is depleted.
H. Color. No. 1 and No. 2 fuel oil, containing greater than 0.0015 percent by mass sulfur, shall be dyed with Solvent Red 164 at the concentration spectrally equivalent to at least 3.9 pounds of the solid dye Standard Red 26 per 1,000 barrels in accordance with the mandates of the US EPA and IRS.
I. Cetane. Unless sold specifically and documented on all transfer documents as a burner fuel only, off-highway No. 2 fuel oil shall meet the same cetane requirements as stated in Regulation .02G of this chapter.
* Lower or higher pour points may be specified whenever required by conditions of storage or use. When pour point less than -18°C (0°F) is specified, the minimum viscosity shall be 1.7 centistokes.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.05 - Labeling of Pumps

Current through Register Vol. 51, No. 14, July 12, 2024
A. The Bureau shall label all retail dispensing pumps.
B. The label in §A of this regulation at the discretion of the Bureau, shall be placed as close as practical to the product dispensing nozzle or the money value display indicator.
C. The retailer shall further identify and label all retail dispensing pumps with the following:
(1) The brand name and trade name of the product being sold except a trade name may not be used if it conflicts with one of the required grade names shown in §C(3) of this regulation;
(2) For gasoline, the octane rating in accordance with 15 U.S.C. §§
											2821- 2824, Title II of the Petroleum Marketing Practices Act and regulations under the Act, 16 CFR §§
											306.0- 306.11 for each grade dispensed;
(3) For gasoline, the grade name in accordance with one of the following for each grade dispensed:
(a) "Regular" if the certified octane is 87 or 88,
(b) "Mid-grade" or "Plus" if the certified octane is 89 or 90, and
(c) "Premium" if the certified octane is 91 and above, but less than 98;
(4) For special fuel, the type of fuel which shall be either:
(a) 1-K Kerosene,
(b) 2-K kerosene;
(c) 1-D diesel (if purchased or sold as same); or
(d) Diesel, as applicable; and
(5) Identification as required under §C(3) and (4) of this regulation, which shall be in letters and numerals of uniform size, a minimum 2 inches high with a minimum 1/4 inch stroke.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.06 - Retention of Documents

Current through Register Vol. 51, No. 14, July 12, 2024
A. A location registered under the Motor Fuel and Lubricants Law shall retain on the premises to which motor fuel has been delivered a loading ticket, a delivery ticket, or any other combination of documents that provides the following information:
(1) Date, terminal name, city of origin, shipper, consignee name, volume of each grade, and type of motor fuel loaded and delivered including the product cost and freight charges per gallon;
(2) For gasoline, including oxygenated fuels, the certified minimum octane rating;
(3) For oxygenated and reformulated gasolines, the maximum concentration of individual oxygenates; and
(4) Name of the petroleum transporter making the delivery.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.06-1 - Below Cost Compliance Verification

Current through Register Vol. 51, No. 14, July 12, 2024
A. To determine compliance with Business Regulation Article, §
									10-304.1, Annotated Code of Maryland, the Comptroller shall inspect the documents specified in Regulation .06A(1) of this chapter at the site of the registered location about which the complaint was made. If the information required in Regulation .06 of this chapter is not immediately available upon request, the Comptroller shall promptly determine the:
(1) Product cost by type of motor fuel as specified in Business Regulation Article, §
										10-301(d)(1), Annotated Code of Maryland; and
(2) Freight charges referenced in Business Regulation Article, §
										10-301(d)(2), Annotated Code of Maryland, at the rate of 3 cents per gallon.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.07 - Registration

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions. As used in this regulation and for the purposes of the administration of Business Regulation Article, §
									10-303, Annotated Code of Maryland:
(1) "Company" means a sole proprietorship, partnership, corporation, or other business entity;
(2) "Enclosed work areas" means a service bay;
(3) "Jobber" means a company other than a wholesaler, that acquires possession of motor fuel for bulk resale;
(4) "Manufacturer" means producer;
(5) "Motor vehicle fuel" or "motor fuel" means gasoline, special fuels, or both;
(6) "Producer" means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in extracting crude oil from the earth;
(7) "Refiner" means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in refining crude oil into motor fuel;
(8) "Retail outlet" means the real property and its improvements from which motor fuel is sold at retail and delivered into the tanks of motor vehicles or vessels;
(9) "Retail service station dealer" means a company offering motor fuel for sale at retail;
(10) "Service of motor vehicles" means at least lubrication, oil change, tire repair, battery charge, and replacement of fan belts, radiator hoses, and wiper blades;
(11) "Subsidiary" means a company which has more than 50 percent of its assets, capital stock, or voting securities held directly or through attribution by another company or which as a practical matter is controlled by another company. Practical control shall be presumed to exist if 15 percent or more of the assets, capital stock, or voting securities of a company are held directly or through attribution by another company;
(12) "Wholesaler" means a "dealer" or "distributor" as defined in Tax-General Article, §9-301, Annotated Code of Maryland.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.08 - Samples and Test Tolerances

Current through Register Vol. 51, No. 14, July 12, 2024
A. A sample taken to determine compliance with the provisions of this chapter and COMAR 03.03.06 may not exceed 4 liters.
B. Unless otherwise indicated, all samples necessary to determine compliance with this chapter and COMAR 03.03.06 shall be taken in accordance with the methodologies detailed in 40 CFR Part 80, Appendix D, which is incorporated by reference.
C. Tolerances.
(1) A producer of motor fuels shall formulate, blend, and store fuels in such a manner that consideration is given for testing tolerances.
(2) Gasoline samples obtained for analysis shall meet:
(a) Vapor pressure specifications within a tolerance limit equal to +0.3 psi; and
(b) Oxygen content specifications within a tolerance limit equal to -±0.30 percent oxygen by weight.
(3) Excluding gasoline vapor pressure and oxygen content analyses, the tolerance limits for motor fuel analyses shall be as determined by the Bureau.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.10 - "Stop Sale" at Retail Service Stations

Current through Register Vol. 51, No. 14, July 12, 2024
A "Stop Sale" notice will be issued to retail service station dealers for gasoline and special fuels failing to meet established specifications. The supplier shall be notified accordingly by the retail service station dealer, and a release will be awarded only after final disposition has been agreed upon by the Bureau. Confirmation of disposition shall be submitted in writing and contain an explanation for its failure to meet specification. The "Stop Sale" applies only to the location where sample analysis indicates specification violation. Upon discovery of fuels failing to meet established specifications, physical inventory shall be taken and reported in the confirmation of disposition.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.11 - "Stop Sale" at Bulk Storage Plants

Current through Register Vol. 51, No. 14, July 12, 2024
A "Stop Sale" notice will be issued when petroleum products maintained in bulk plant facilities fail to meet specifications. Confirmation of disposition of "Stop Sale" product in the bulk plant and all such products returned to that bulk plant shall be submitted in writing and contain an explanation for its failure to meet specification. The registrant shall immediately notify all customers that have received inferior product of the Bureau's findings and make any arrangements necessary to replace or adjust to specifications all products failing the specification. All records showing the delivery, notification, return, replacement, or adjustment of product shall be made available to the motor fuel agents upon request.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.12 - Warning for Water

Current through Register Vol. 51, No. 14, July 12, 2024
A warning shall be issued to the retail service station dealer whenever an underground storage tank is found to contain 2 inches or more of water as determined by the use of water-finding paste on a gauge stick. A "Stop Sale" order will be issued if the water is not removed within the time period prescribed by the Bureau.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.13 - Meter Requirements

Current through Register Vol. 51, No. 14, July 12, 2024
All tank trucks, tank trailers, and tank semitrailers making metered sales or deliveries of gasoline or special fuels shall maintain a meter calibrated for that specific fuel being dispensed. Whenever a vehicle is utilized to deliver both gasoline and special fuels, separate meters shall be maintained and calibrated for gasoline and special fuels respectively, unless a National Type Evaluation Program (NTEP) approved multi-product metering system is utilized.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.14 - Color Coding for Bulk Storage Facilities

Current through Register Vol. 51, No. 14, July 12, 2024
A. A facility in this State required to register under the Motor Fuel and Lubricants law and used to store motor fuel in fixed bulk storage tanks shall implement the American Petroleum Institute (API) recommended system of color coding equipment which is set out as follows:
(1) Gasoline-unleaded:
(a) E10 Regular-white;
(b) E10 Midgrade-blue;
(c) E10 Premium-red;
(d) E0 Regular-white with black "0";
(e) E0 Midgrade-blue with white"0";
(f) E0 Premium-red with white"0";
(g) Isobutanol blend-blue with yellow "IB";
(h) E15-copper with black "E15";
(i) E85-copper with black "E85";
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.15 - Commingled Products

Current through Register Vol. 51, No. 14, July 12, 2024
A. For the specific purpose of this regulation, "commingled products" means:
(1) Pipeline interface or transmix; or
(2) A mixture of gasoline and light distillates.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.16 - Annual Terminal Agreements

Current through Register Vol. 51, No. 14, July 12, 2024
A. Before a terminal owner/operator stores product for another product owner, a terminal agreement shall be filed with the Bureau.
B. Forms.
(1) Terminal agreements shall be filed annually during the month of December for the anticipated succeeding calendar year's activity, on forms provided by the Bureau.
(2) A separate form shall be completed for each terminal location.
(3) A form required by this section shall:
(a) Address only the specific type and grade of product being stored for the product owner; and
(b) Contain original signatures of persons authorized to represent the terminal owner/operator and the product owner.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.17 - Annual Exchange Agreements

Current through Register Vol. 51, No. 14, July 12, 2024
A. A person receiving for distribution within the State a product containing a unique, advertised additive shall file an exchange agreement with the Bureau.
B. Forms.
(1) Exchange agreements shall be filed annually during the month of December for the succeeding calendar year's activity, on forms provided by the Bureau.
(2) A form required by this section shall:
(a) Address only the specific product to be acquired at each point of acquisition; and
(b) Contain original signatures of persons authorized to represent the receiver and the supplier.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.18 - Refinery Specifications

Current through Register Vol. 51, No. 14, July 12, 2024
A. Refinery specifications mean typical specifications and the designation of any unique additives placed into any grade of product marketed within the State. For proper identification, the refinery specification shall include the trade name and, for gasoline, the certified octane number determined in accordance with 15 U.S.C. §§
										2821- 2824, Title II of the Petroleum Marketing Practices Act and regulations under the Act, 16 CFR §
										306.0- 306.11. Refinery specifications shall be filed annually in December for the succeeding calendar year and at least 10 days before any change occurs after the annual filing.
B. Pipeline specifications instead of typical refinery specifications will be accepted only if the:
(1) Pipeline company makes direct terminal deliveries in Maryland; and
(2) Importer of the product is not a refiner.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.19 - Additive Specifications

Current through Register Vol. 51, No. 14, July 12, 2024
Additive specifications may be filed in detail or by means of an acceptable analytical method to be used to determine the presence or absence of any unique additive.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.20 - Trade Secrets

Current through Register Vol. 51, No. 14, July 12, 2024
Refinery or additive specifications considered to be a trade secret should be so indicated and shall meet with the concurrence of the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.21 - Inventory of Refined Products

Current through Register Vol. 51, No. 14, July 12, 2024
Under normal operating procedures, all petroleum products refined and imported into Maryland shall be inventoried by the refined product identification used on the shipping or delivery manifest.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.22 - Violations for Which a Warning Will Be Issued

Current through Register Vol. 51, No. 14, July 12, 2024
Warnings will be issued at the discretion of the motor fuel agent for violations such as, but not limited to, price sign violations, failure to register, and unposted certificate of registration. If, after the time prescribed by the agent, the violation still exists, a "Stop Sale" notice will be issued.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.23 - Foreign Imports and Waterborne Transfers

Current through Register Vol. 51, No. 14, July 12, 2024
A. Motor fuel, as defined in Tax-General Article, §9-101, Annotated Code of Maryland, imported into the State or transported within the State via a vessel, shall be considered to be under a "Stop Sale" order until after it has been inspected, sampled, analyzed, and approved for sale or use by the Bureau.
B. Exceptions. Section A of this regulation does not apply under the following conditions:
(1) Motor fuel imported from sources outside the State (foreign or domestic) may be placed directly into working tanks for immediate sale and distribution, providing the:
(a) Cargo manifest and specifications are available at time of inspection and those specifications meet or exceed State minimum requirements; and
(b) Bureau is notified by the receiving terminal operator at least 24 hours before the vessel's arrival.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.24 - Ban Against Operation of Service Stations by Producers or Refiners

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this regulation and Regulation .25 of this chapter, and for the purposes of the administration of Business Regulation Article, §
									10-311, Annotated Code of Maryland, the following terms have the meanings indicated:
B. Terms Defined.
(1) "Commissioned agent" means a company (or any of its officers, directors, agents, or employees) which directly or indirectly receives, from a producer or refiner and for participation in the operation of a station, compensation determined by reference to the profits earned or revenues generated at a station.
(2) "Company" means a sole proprietorship, partnership, corporation, or other business entity.
(3) "Company personnel" means one or more employees, servants, or agents of a producer, a refiner, or a subsidiary of a producer or refiner.
(4) "Fee arrangement" means any agreement whereby a company (or any of its officers, directors, agents, or employees) directly or indirectly receives, from a producer or refiner and for participation in the operation of a station, compensation determined other than by reference to the profits earned or revenues generated at a station.
(5) "Motor vehicle fuel" or "motor fuel" means gasoline, special fuels, or both.
(6) "Producer" means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in extracting crude oil from the earth.
(7) "Refiner" means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in refining crude oil into motor fuel.
(8) "Retail service station" or "station" means the real property and its improvements from which motor fuel is sold at retail and delivered into the tanks of motor vehicles.
(9) "Retail service station dealer" or "dealer" means a company engaged in the operation of a station, which company (and its officers, directors, agents, and employees) is neither a producer, refiner, commission agent, party to a fee arrangement, subsidiary of a producer or refiner, nor operated by company personnel.
(10) "Subsidiary" means a company which has more than 50 percent of its assets, capital stock, or voting securities held directly or through attribution by another company or which as a practical matter is controlled by another company. Practical control shall be presumed to exist if 15 percent or more of the assets, capital stock, or voting securities of a company are held directly or through attribution by another company.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.25 - Temporary Operation of Station by Producer or Refiner

Current through Register Vol. 51, No. 14, July 12, 2024
A. Applicability.
(1) After July 13, 1979, a producer or refiner may operate a retail service station previously dealer-operated for a period not to exceed 90 days and pursuant to a Certificate of Registration issued under Regulation .07E(1) of this chapter if the:
(a) Dealer has died (if a sole proprietor);
(b) Dealer has vacated the station in breach of the lease;
(c) Dealer has been evicted by the producer or refiner for cause;
(d) Producer or refiner has notified all of its dealers in the State of its intent to withdraw from the Maryland market in compliance with Title 1 of the Petroleum Marketing Practices Act (15 U.S.C. §
												2801 et seq.) and the dealer has agreed to vacate the station before the announced market withdrawal date; or
(e) Producer or refiner has acquired the retail service station from the dealer as a result of a:
(i) Purchase of the retail service station property from the dealer, or
(ii) Merger or acquisition of stock in the dealer or its parent corporation by a producer or refiner.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.26 - Seasonal Retail Product Changes

Current through Register Vol. 51, No. 14, July 12, 2024
A. The storage and sale of diesel fuel and kerosene at retail may be alternated seasonally from the same storage or dispensing system, under the following conditions:
(1) The retailer or the supplier notifies the Bureau at least 10 days before the change;
(2) The notification includes the registered name and specific locations of the facility along with the product change date; and
(3) Dispensing equipment is properly identified as required under Regulation .05 of this chapter to reflect the new type of fuel actually being dispensed.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.27 - Brand Integrity

Current through Register Vol. 51, No. 14, July 12, 2024
A. "Brand integrity" means that the purchaser of a major brand product does not mix or commingle that product with any other major brand, secondary brand, or unbranded products for resale or distribution as the major brand.
B. When Applicable.
(1) Brand integrity is applicable whenever a refiner files refinery specifications and trade name for a product to be marketed in this State.
(2) The branded product in §B(1) of this regulation may only be acquired from:
(a) Terminal source points designated by the refiner; or
(b) Distributors, as authorized by the refiner, who make:
(i) Direct deliveries of the product from the refiner's designated terminal to the distributor's customers, or
(ii) Deliveries of the product from the distributor's segregated storage to the customer's storage tanks.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.28 - Blending

Current through Register Vol. 51, No. 14, July 12, 2024
A. For the purpose of this regulation, "blending" means to combine for resale or distribution two grades of motor fuel, previously registered with the Comptroller, to create another grade. Blending does not include the addition of any additive.
B. Blending at retail service stations shall be allowed only when:
(1) Brand integrity, when applicable, is maintained;
(2) A fixed blender or variable-blending retail dispensing device, meeting all 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, is used;
(3) The dispensing device is manufactured by a nationally recognized manufacturer;
(4) The dispensing device contains adequate security devices to prevent the change of any blend ratio except by personnel authorized by the dispenser manufacturer; and
(5) The blended product is registered with the Comptroller and, in the case of a major brand, does not conflict with the annual registration of the brand owner and is done with the written concurrence of the brand owner.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.29 - Additives-Special Fuel

Current through Register Vol. 51, No. 14, July 12, 2024
A. Under certain approved conditions by the Comptroller, additives may be added to special fuel, if they do not contain any dyes or coloring agents when used in on-highway diesel fuel.
B. Additives that have been properly registered with and approved by the Comptroller may be added to special fuel by a bulk supplier licensed as a special fuel seller, provided the:
(1) Introduction of any additive to branded special fuel products is done with the prior written concurrence of the brand owner on an annual basis, with a copy of the concurrence forwarded to the Comptroller;
(2) Additive manufacturer has no restrictions on the use of the additive in any type of special fuel application; and
(3) Additive is introduced by an automatic metering pump or injection system at the:
(a) Time of product receipt, into a bulk storage tank of the special fuel seller;
(b) Loading rack of the special fuel seller at the time of filling a delivery truck; or
(c) Retail service station or fueling site in a manner approved by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.30 - Reporting of End-of-Month Inventories

Current through Register Vol. 51, No. 14, July 12, 2024
A. Who Shall Report. Each person maintaining fixed bulk storage in Maryland for resale or redistribution (retail service stations are exempt), shall file an inventory report when required by the Comptroller.
B. What to Report. The report shall state the exact location and the amount in gallons of the month-end inventory of gasoline, kerosene, No. 1-D diesel fuel, No. 2-D diesel fuel, No. 1 fuel oil, No. 2 fuel oil, and propane (LPG). Inventories not physically located in Maryland may not be reported.
C. How to Report.
(1) Each person required to file an inventory report shall file the report on forms provided by the Bureau.
(2) All inventories shall be reported in actual physical gallons. Book inventories are not acceptable.
(3) A report shall be filed regardless of whether there is end-of-month inventory. If there is no end-of-month inventory, the report shall so state.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.31 - Report-Tax-Free Sales to End Users

Current through Register Vol. 51, No. 14, July 12, 2024
A. A motor fuel seller registered under Business Regulation Article, Title 10, Annotated Code of Maryland, shall report the volume of sales for each type of motor fuel sold to end users in the State exclusive of the motor fuel tax. Tax-free sales to a reseller are not to be included in this report.
B. A report shall be filed for each fiscal year ending June 30. A completed annual report shall be forwarded to and received by the Comptroller by July 15.
C. The Comptroller shall furnish the report form.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.05 - Motor Fuel Inspection › Section 03.03.05.32 - Additives for Gasoline

Current through Register Vol. 51, No. 14, July 12, 2024
A. Additives may be injected by a licensed dealer, other than a Class A dealer, with an "in-line blending" process or an equivalent or superior to in-line blending system to ensure proper additization of gasoline and only with prior approval from the Comptroller.
B. Form of Applications.Applications shall include the following:
(1) A description of the system used to inject the additive into fuel, including a detailed summary of the additive injection and delivery process, verifiable identification that the process is "in-line blending" or equivalent to or superior to in-line blending, and any security systems to ensure proper additization of gasoline;
(2) Detailed system schematics and manufacturer information describing the equipment used in the system; and
(3) The EPA registration for the additive which shall be approved by the Comptroller.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 03 - MOTOR FUEL TAX › Chapter 03.03.06 - Emissions Control Compliance › Section 03.03.06.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this chapter, the following terms have the meanings indicated. The definitions in COMAR 03.03.05.01B also apply to this chapter.
B. Terms Defined.
(1) "Blender" means a person who owns, leases, operates, controls, or supervises an oxygenate blending facility.
(2) "Bureau" means the Field Enforcement Bureau of the Comptroller of the Treasury.
(3) "Carrier" means a distributor who transports, stores, or is responsible for the transportation or storage of motor fuel without taking title to or otherwise having any ownership of the motor fuel, and without altering either the quality or quantity of the motor fuel.
(4) "Control area" means an oxygenated gasoline control area as defined in COMAR 03.03.05.01B.
(5) "Control period" means an oxygenated gasoline control period as defined in COMAR 03.03.05.01B.
(6) "CO standard" means the primary national ambient air quality standard for carbon monoxide, as specified at 40 CFR §
											50.8, of:
(a) 9 parts per million (10 milligrams per cubic meter) for an average 8-hour concentration not to be exceeded more than once per year; or
(b) 35 parts per million (40 milligrams per cubic meter) for a 1-hour average concentration not to be exceeded more than once per year.
(7) "Distributor" means a person who transports, stores, or is responsible for the transportation or storage of motor fuel at any point between any refiner or importer facility and any retail outlet or wholesale purchaser-consumer facility.
(8) "Importer" means any person who imports motor fuel from a foreign country into the United States.
(9) "Monitored violation" means two or more exceedances as measured at a State CO monitor within a 1-year period, as specified at 40 CFR §
											50.8, of either the:
(a) 8-hour CO standard; or
(b) 1-hour CO standard.
(10) "Oxygen content" means the percentage of oxygen by weight in gasoline, based upon the percentage by volume of component oxygenates exclusive of denaturants and other non-oxygen-containing components, the mass fraction of oxygen in each component oxygenate, and the density of each component oxygenate.
(11) "Oxygenate blending facility" means a facility at which oxygenate is added to gasoline or gasoline blendstocks to produce a finished oxygenated gasoline, and at which the quality or quantity of gasoline is not altered in any other manner except through the addition of deposit control additives.
(12) "Refiner" means any person who owns, leases, operates, controls, or supervises a plant where motor fuel is produced.
(13) "Reseller" means a person who purchases motor fuel and resells or transfers the motor fuel to retailers or wholesale purchaser-consumers.
(14) "Terminal" means a facility capable of receiving motor fuel in bulk or where motor fuel is altered in quantity or quality, or both, and where motor fuel is sold or supplied for transportation to a retail outlet or wholesale purchaser-consumer facility.