Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 03. MOTOR FUEL TAX |
Chapter 03.03.05. Motor Fuel Inspection |
Sec. 03.03.05.26. Seasonal Retail Product Changes
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A. The storage and sale of diesel fuel and kerosene at retail may be alternated seasonally from the same storage or dispensing system, under the following conditions:
(1) The retailer or the supplier notifies the Bureau at least 10 days before the change;
(2) The notification includes the registered name and specific locations of the facility along with the product change date; and
(3) Dispensing equipment is properly identified as required under Regulation .05 of this chapter to reflect the new type of fuel actually being dispensed.
B. A motor fuel agent shall visit the specific location before the newly alternated fuel is sold to verify that, when changing from:
(1) Diesel fuel to kerosene, the:
(a) Storage tanks are reasonably dry before the receipt of kerosene into storage,
(b) Delivery of kerosene and adequate purging of affected lines and dispensing equipment have taken place, and
(c) Proper identification of dispensers as to the type and grade of fuel has been made;
(2) A kerosene to diesel fuel:
(a) Current sales records, meter readings, and inventory are reconciled to the last day of kerosene sales,
(b) The Maryland motor fuel tax on any remaining inventory of kerosene is promptly paid, when applicable, as required under Tax-General Article, §9-314, Annotated Code of Maryland,
(c) Any bulk transfer to another location of unsold kerosene is properly documented, and
(d) The proper identification of dispensers as to the type and grade of fuel has been made.
C. Under no circumstances will a seasonal switch between gasoline and any other type of motor fuel be permitted.