Under the Motor Fuel Tax laws, MATT is responsible for monitoring the distribution and use of motor fuels in Maryland. MATT 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, MATT ensures that untaxed home heating oil is not used in highway vehicles as diesel fuel.
MATT registers petroleum transporters, operating in and through Maryland. This is a mandatory requirement for persons transporting more than 1,749 gallons of motor fuel. Petroleum transporters include tanker trucks, trains, pipelines and waterborne vessels. Full accountability of all motor fuels is necessary for tax collection and quality control purposes. Additionally, registration is required by service stations and other facilities that sell or store motor fuels in bulk in order to regulate the quality of motor fuel sold in this State.
Electronic Filing of IFTA Now Available
You can now enjoy the convenience of filing your quarterly IFTA reports online beginning with the reports that reflect activity for the third quarter of 2005 (July 1 - September 30) More.
Motor Fuel Tax Information
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