Motor Fuel Tax

The Motor-fuel, Alcohol and Tobacco Tax Unit is responsible for monitoring the distribution and use of motor fuels in Maryland.  The Unit registers petroleum transporters, such as tanker trucks, trains, pipelines and waterborne vessels, operating in and through Maryland. This is a mandatory requirement for persons transporting more than 1,749 gallons of motor fuel. Additionally, registration is required by service stations and other facilities that sell or store motor fuels in bulk in Maryland. Full accountability of all motor fuels is necessary for tax collection and quality control purposes.

The Unit is also responsible for issuing decals and licenses to Maryland-based motor carriers that participate in the International Fuel Tax Agreement (IFTA). IFTA is an agreement among 48 states and 10 Canadian provinces to simplify the reporting of fuel used by interstate and inter-jurisdictional motor carriers. Commercial trucks and buses traveling interstate must file reports and pay taxes based upon the amount of fuel used by the vehicles on the highways. Also, the Unit helps to ensure that untaxed home heating oil is not used in highway vehicles as diesel fuel.  

• Motor Carrier Handbook
• Legislative Update
• Fuel Quality Control
• IFTA Compliance Manual
• Refund Information

Online Services

• IFTA e-File
• Motor Fuel License Inquiry
• Exemption Certificate Inquiry
• IFTA Online Registration