International Fuel Tax Agreement (IFTA) Registration

Purpose:

A Maryland business is required to obtain an International Fuel Tax Agreement (IFTA) Registration with the Comptroller's Office if the business owns one or more of the following truck types:

• A truck with two axles that weighs more than 26,000 pounds gross vehicle weight;
• A truck with three or more axles that is any weight; or
• A trucking rig that combined weighs more than 26,000 pounds gross vehicle weight.

The purpose of this registration is to collect taxes to fund road construction and maintenance in Maryland because large trucks can cause wear and damage to roads. A person with an IFTA registration must file a quarterly return with the Comptroller's Office regarding the number of miles traveled on Maryland roads and the taxes paid on fuel purchases. A Maryland business whose trucks drive on Maryland roads and not on roads in other states is not required to obtain an IFTA registration.

Authority:

FEDERAL: Intermodal Surface Transportation Efficiency Act of 1991

STATE: Tax-General Article Title 9, Subtitle 2, Annotated Code of Maryland; COMAR 03.03.04

Requirements:

PREAPPROVAL: An applicant submits a three-page application form at the time of initial registration. Subsequent applications for IFTA Registration, either for additional vehicles or at annual renewal, may require the completion of an abbreviated one page form.

POSTAPPROVAL:
Timely and accurate filing of quarterly reports and the payment of taxes are required to prevent the cancellation or revocation of registrations, which will affect business operations in each state. Quarterly reports include information on miles traveled, fuel purchased, and fuel used in each state.

Application Process:

1. An applicant submits a completed IFTA Registration application by mail to the Annapolis office or delivers the application in person to one of 19 field offices across the state. If the applicant's IFTA Registration is currently revoked, the application for re-instatement must be submitted through the Annapolis office.
2. Applications are subject to administrative review. Deficiencies must be corrected within 10 days of notification.

Processing Time:

AVERAGE: 2 days

Fee: None

Appeals:

An appeal of a tax assessment must be filed in writing within 30 days of receipt of the assessment.

Additional Information:

When an IFTA Registration is canceled or revoked, the license and all identification decals must be removed form the vehicle and returned to the Comptroller of Maryland.

Contacts:

Registration questions:
Kathi Beverly
kbeverly@comp.state.md.us
Motor Carrier Services
Motor Fuel Tax Office
(410) 260-7127

Reporting Questions
Dora Rhodus
drhodus@comp.state.md.us
Internal Audit/Error Resolution
Motor Fuel Tax Office
(410) 260-7595

Audit Questions:
Hope McWilliams
Compliance Division
(410) 767-4865