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. 03.03.04.12. Licensing of Trip Permit Vendors
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A. Qualifications. In order to insure a sufficient number and availability of locations where a motor carrier may purchase a trip permit required by Tax-General Article, §9-219, Annotated Code of Maryland, before entering this State, the Motor Fuel Tax Bureau, in its discretion, may license applicants to issue trip permits if they meet the following qualifications:
(1) The applicant shall have 3 years experience in the issuance of trip permits or other similar experiences;
(2) The applicant shall possess a business rating, reputation, and capability satisfactory to the Motor Fuel Tax Bureau;
(3) The applicant shall be capable of providing the service at all times specified by the Motor Fuel Tax Bureau;
(4) The applicant shall be capable of delivering copies of all issued trip permits to the offices of the Motor Fuel Tax Bureau by the next working day; and
(5) The applicant shall possess the financial capability to purchase trip permits from the Motor Fuel Tax Bureau in advance of sale in quantities of not less than 200.
B. Issuance of Trip Permits by Licensees.
(1) Licensees shall sell trip permits in the manner prescribed by the Motor Fuel Tax Bureau.
(2) The licensee may charge the purchaser of a trip permit a fee for its service not to exceed the rate established by the Motor Fuel Tax Bureau.
(3) Licensees may only sell permits to a motor carrier for a specific commercial motor vehicle. Permits may not be sold for resale.
C. Liability. The Motor Fuel Tax Bureau is not liable for the illegal or improper acts of its licensees.
D. Inspection of Records. The applicant agrees to the availability and inspection of all its records by the Motor Fuel Tax Bureau, during normal business hours, for the determination of compliance with the Motor Fuel Tax Bureau requirements.
E. Transferability and Revocation of License. The license to sell trip permits is nontransferable and revocable for cause or for no cause upon 10 days written notice from the Motor Fuel Tax Bureau to the licensee that the license is revoked. Licensees may terminate the license by giving 30 days written notice to the Motor Fuel Tax Bureau. If the license arrangement is cancelled by either party, the licensee shall promptly turn in to the offices of the Motor Fuel Tax Bureau all unissued trip permits, and the Motor Fuel Tax Bureau shall refund their cost.