Motor carrier returns
Motor carriers registered with Maryland under the International Fuel Tax Agreement (IFTA) must file quarterly IFTA fuel use tax reports by the following due dates noted in this chart:
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IFTA Reporting Period
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Due Date
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1st Quarter
January 1-March 31
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April 30
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2nd Quarter
April 1-June 30
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July 31
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3rd Quarter
July 1-September 30
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October 31
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4th Quarter
October 1-December 31
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January 31
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The IFTA quarterly reports should be mailed to:
Comptroller of Maryland
Motor Fuel Tax
P.O. Box 22100
Albany, NY 12201-2100
Motor fuel reports
Dealers, distributors, special fuel sellers, special fuel users, and turbine fuel sellers, must file a report for each month in which they sell or use motor fuel in the state of Maryland.
For months when there is no activity, a report must be filed stating "No Activity." Please note that six or more consecutive months of "No Activity" may be grounds for license cancellation. This report must be filed on or before the last day of the following month. If mailed, the report must be postmarked at least two days prior to the last day of the month.
The motor fuel monthly reports should be mailed to:
Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21404-2191
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