Motor-fuel, Alcohol and Tobacco Tax Unit

The Motor-fuel, Alcohol and Tobacco Tax (MATT) Unit of the Revenue Administration Division administers regulations, business licensing, and revenue collection functions related to the motor fuel tax and alcohol and tobacco tax.

The Unit registers and licenses motor fuel dealers and diesel fuel sellers and users, regulates commercial motor carriers, and administers the International Fuel Tax Agreement (IFTA) in Maryland. The Unit also regulates retail service stations and bulk fuel storage.

In addition, the Unit controls, regulates, and issues licenses for the manufacture, transportation, and wholesale distribution of alcoholic beverages and tobacco products into, within and out of Maryland.