About the Motor Fuel Tax Bureau

Maryland began collecting fuel taxes in 1922 when the state created the Gasoline Tax Bureau to collect a tax on gasoline at the rate of 1 cent per gallon. Today, the Comptroller of Maryland's Motor Fuel Tax office administers state laws and regulations pertaining to all motor fuels through the MATT Regulatory Division. This office licenses and regulates motor fuel dealers, resellers and motor fuel users with bulk storage. It also manages the collection of motor fuel taxes from licensed dealers and resellers, registers petroleum transporters and collects road use taxes from interstate motor carriers.

To simplify the reporting of fuel used by interstate and inter-jurisdictional motor carriers, Maryland participates in the International Fuel Tax Agreement (IFTA). IFTA is an agreement among 48 participating states and 10 Canadian provinces which allows qualified commercial vehicles to travel throughout those jurisdictions and pay the required motor carrier taxes. Vehicles displaying valid licenses and decals issued by a base jurisdiction may travel in any other jurisdiction.

The Comptroller of Maryland was proud to be responsible for legislation which repealed the motor carrier decal fee beginning in 2001. The Motor Fuel Tax office added another high-tech convenience in 2002, which allowed motor carriers to submit their applications for IFTA decals over the Internet. Today, taxpayers can also file their quarterly IFTA motor carrier returns electronically and use a host of other online services.

For more information about IFTA qualifications or additional registration requirements under the Maryland Department of Transportation, see Maryland's IFTA Compliance Manual or the MDOT Motor Carrier Program.