Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 03. MOTOR FUEL TAX |
Chapter 03.03.04. Motor Carrier Tax |
Sec. 03.03.04.01-1. International Fuel Tax Agreement
Latest version.
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The provisions and requirements of the International Fuel Tax Agreement (IFTA) Articles of Agreement, Procedures Manual, and Audit Manual apply to the fuel use, taxation, registration, and reporting requirements of motor carriers licensed under IFTA by Maryland, without reference to any other Maryland statute or regulation under Tax-General Article, §9-205, Annotated Code of Maryland.