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

Current through 2024-29, July 17, 2024
1. ACCOUNT: Means anyone who establishes an
				  account with the Bureau for fuel tax licensing and reporting purposes. See
				  Licensee; Application.
2.
				  AGREEMENT: Refers to the International Fuel Tax Agreement.
3. APPLICANT: A person, firm or corporation
				  in whose name the uniform application is filed with a base jurisdiction to
				  participate in the Agreement.
4.
				  APPLICATION: See Uniform Application.
5. AUDIT: The official examination of a
				  licensee's records to determine if the correct information and taxes were
				  reported.
6. BASE JURISDICTION: The
				  member jurisdiction where qualified motor vehicles are based for vehicle
				  registration purposes; and where operational records are maintained or can be
				  made available; and where some mileage is accrued by qualified
				  vehicles.
7. BASING POINT: Refers
				  to a system of vehicle registration and associated reciprocity where the basing
				  point is the registrant's place of business from which the vehicle is most
				  frequently dispatched, garaged, serviced, or otherwise controlled.
8. BUREAU: The reference to Bureau in this
				  Rule means the Maine Bureau of Motor Vehicles.
9. BUS: Means every motor vehicle designed
				  for carrying more than 15 Passengers, including the driver.
10. CANCELLATION: Means the voluntary
				  termination of a license by a licensee who is in good standing.
11. CARRIER: See Motor Carrier.
12. CHARTER BUSES: Also known as Tour Buses.
				  Buses which do not operate on a fixed route or on a regular schedule.
13. COMBINATION OF VEHICLES: A power unit
				  used in combination with trailers and/or semi-trailers.
14. COMBINED GROSS VEHICLE WEIGHT: The total
				  unladen weight of a combination of vehicles plus the weight of the load carried
				  on that combination of vehicles.
15. COMMON CARRIER: Any motor carrier which
				  holds itself out to the general public to engage in the transportation by motor
				  vehicle of passengers or property for compensation.
16. CONTRACT CARRIER: Any motor carrier
				  transporting persons or property for compensation or hire under contract to a
				  particular person, firm or corporation.
17. DECLARED COMBINED GROSS VEHICLE WEIGHT:
				  The total unladen weight of any combination of vehicles plus the maximum load
				  to be carried on that combination of vehicles for which registration fees have
				  been paid.
18. DECLARED GROSS
				  VEHICLE WEIGHT: The total unladen weight of any vehicle plus the maximum load
				  to be carried on the vehicle for which registration fees have been paid.
19. DISTANCE Means miles or
				  kilometers operated by a licensee's qualified motor vehicles.
For purposes of this rule, "distance" means the same as
					 "mileage".
20. EMERGENCY
				  VEHICLES: Any vehicle authorized to display red, blue or amber lights in the
				  performance of duties as defined in M.R.S.A. 29-A 2054.
21. EMPTY WEIGHT: See Unladen Weight
22. EXCEPTION: A deviation from a
				  provision of the agreement by a member jurisdiction which has been approved by
				  all member jurisdictions.
23.
				  EXTENSION: A period of time from the expiration date or grace period date that
				  carriers may operate on expired credentials because the base jurisdiction is
				  unable to provide current credentials.
24. FEDERAL MOTOR CARRIER SAFETY
				  ADMINISTRATION (FMCSA) An agency of the United States Department of
				  Transportation whose primary mission is to reduce crashes, injuries, and
				  fatalities involving large trucks and buses.
25. FLEET: One or more vehicles with the same
				  jurisdiction profile, common mileage, and controlled by the same licensee for
				  fuel tax purposes.
26. FLEET MILES:
				  See Total Miles; also IVDR.
27.
				  FOR-HIRE CARRIER: Any person who engages in transportation by motor vehicle of
				  passengers or property for compensation.
28. FULL TRAILER: Every vehicle without
				  motive power, designed for carrying property and for being drawn by a motor
				  vehicle and so constructed that no part of its weight rests upon the towing
				  vehicle.
29. GPS: A global
				  positioning system that is used to identify a geographic location, sometimes
				  referred to as a vehicle-tracking system.
30. GRACE PERIOD: A period of time from the
				  expiration of the current year's credentials until the date that new
				  credentials are required to be displayed or when enforcement action could be
				  taken. Maine will honor a grace period only if the grace period is printed on
				  the annual license or if approved by the Bureau.
31. GROSS VEHICLE WEIGHT: The unladen weight
				  of a vehicle plus the weight of the load carried of that vehicle.
32. HOUSEHOLD GOODS CARRIERS: Carriers
				  handling (1) personal effects and property used or to be used in a dwelling; 2)
				  furniture, fixtures, equipment, and the property of stores, offices, museums,
				  institutions, hospitals or other establishments, when a part of the stock,
				  equipment, or supply of such stores, offices, museums, institutions, including
				  objects of art, displays and exhibits which because of their unusual nature or
				  value require the specialized handling and equipment commonly employed in
				  moving household goods; and shall include owned or leased equipment and their
				  entire service representative family.
33. IVDR: Individual Vehicle Distance Record
				  is an original mileage record generated in the course of vehicle operations to
				  account for all distance traveled that may be used as a source document to
				  support the accuracy of a licensee's tax return. See the IFTA Procedures
				  Manual.
34. IFTA: International
				  Fuel Tax Agreement. A base state fuel tax compact headquartered in the State of
				  Arizona. IFTA participation was required for all states by the Intermodal
				  Surface Transportation Efficiency Act of 1992.
35. INTER-JURISDICTION MOVEMENT: Vehicle
				  movement between or through two or more jurisdictions.
36. INTRA-JURISDICTION MOVEMENT: Vehicle
				  movement of property or persons from one point to another within the same
				  jurisdiction or operations within that jurisdiction.
37. JURISDICTION: A country or a state,
				  province, territory, possession, or federal district of a country.
38. LEASE: A written document vesting
				  exclusive possession, control and responsibility for the operation of a vehicle
				  to the lessee for a specific period of time.
39. LESSEE: A person, firm, or corporation
				  which has the legal possession and control of a vehicle owned by another under
				  terms of a lease agreement.
40.
				  LESSOR: A person, firm or corporation which, under the terms of a lease, grants
				  the legal right of possession, control and responsibility for the operation of
				  the vehicle to another person, firm, or corporation.
41. LICENSEE: An applicant who has been
				  granted an IFTA or Fuel User license. The licensee is responsible for fuel tax
				  reporting and record keeping.
42.
				  MCS-150 The Federal Motor Carrier Safety Administration's Motor Carrier
				  Identification Report.
43. MEMBER
				  JURISDICTION: A jurisdiction which has applied for membership and has been
				  accepted by all members of the International Fuel Tax Agreement.
44. MILEAGE: For the purposes of this Rule,
				  "mileage" means the same as "distance".
45. MOTOR CARRIER: An individual,
				  partnership, or corporation engaged in the transportation of goods or persons.
				  See Common Carrier, Contract Carrier, or Private Carrier.
46. MOTOR FUEL: Means all fuels used for the
				  generation of power for propulsion of qualified motor vehicles.
47. MOTOR VEHICLE: Every vehicle which is
				  self-propelled by power other than muscular power. See Power Unit.
48. ONE-WAY RENTAL VEHICLE: A truck having a
				  Declared Gross Vehicle Weight of 26,000 pounds or less and rented or offered
				  for rent by a Rental Company, for a specified period of time.
49. OWNER: Any person, firm, or corporation,
				  other than a lienholder, holding legal title or legal possession to a
				  vehicle.
50. OWNER-OPERATOR:
				  Someone who owns a truck but who leases the motor vehicle with driver to a
				  motor carrier. The carrier generally is responsible for some or all of the
				  legal and business requirements for the vehicle. Fuel tax licensing may be in
				  the name of either the owner/operator or the carrier.
51. OPERATIONAL RECORDS: Source documents
				  that support fuel purchased and miles traveled in each jurisdiction including
				  fuel reports, trip sheets, logs, receipts, information from vehicle-tracking
				  systems, fuel and mileage summaries, and Individual Vehicle Distance Records.
				  See IVDR.
52. POWER UNIT: See Bus,
				  Truck, Truck-Tractor, or Tractor.
53. PRIVATE CARRIER: A person, firm, or
				  corporation which utilizes its own trucks to transport its own
				  freight.
54. PROPERLY REGISTERED: A
				  vehicle which has been registered in full compliance with the laws of all
				  jurisdictions in which it is intended to operate.
55. QUALIFIED INTRASTATE VEHICLE: A motor
				  vehicle that otherwise meets the definition of a qualified motor vehicle, but
				  does not travel in at least two IFTA jurisdictions.
56. QUALIFIED MOTOR VEHICLE: A motor vehicle
				  that travels in two or more IFTA jurisdictions and which meets any of the
				  following conditions:
a. the registered gross
				  weight; actual weight or combined gross weight is in excess of 26,000 pounds;
				  or
b. the power unit has three or
				  more axles regardless of weight.