Licensing and Regulatory

International Fuel Tax Agreement

I. POLICY

Maryland utilizes Motor Carrier Connect for processing International Fuel Tax Agreement (IFTA) applications, approvals, and issuance of decals. New IFTA applications may be completed online by the customer, or postal mailed, or emailed to the Comptroller of Maryland, Field Enforcement Bureau, Licensing and Registration Section. Once an application has been submitted, a review of the application will be completed within two weeks. A confirmation email will be sent to the customer upon submission of the application, and when it has been approved or denied. If the application is approved, decals and a license will be mailed to the customer.

IFTA accounts will automatically renew if clear of all tax liabilities at and when 3rd quarter reports and payments have been filed by October 31st yearly. If an IFTA account has liabilities, a letter will be mailed informing of the correct agency contact information to resolve the issue.

If you have been suspended or denied IFTA decals by any other state or Canadian province, Maryland will not issue decals without a written release from the other jurisdiction.

All IFTA licensees are required to file quarterly returns. These returns will be available approximately one month before they are due. Completed returns and any appropriate payments must be sent to the Comptroller of Maryland in accordance with the instructions included with the returns. A minimum penalty of $50 will be automatically assessed for each return received past the due date.

II. PROGRAM

The International Fuel Tax Agreement (IFTA) is an agreement among states and Canadian provinces to simplify the reporting of fuel used by interstate/inter-jurisdictional motor carriers. Properly displayed and valid credentials issued by any jurisdiction will allow an IFTA licensee to travel in all IFTA jurisdictions. IFTA member jurisdictions include the contiguous 48states of the U.S. and the 10 provinces of Canada.

Six notable non-IFTA member jurisdictions in which IFTA credentials are not valid for travel: In the United States: Alaska, Hawaii, and the District of Columbia. The Three Territories of Canada: The Northwestern Territories, Nunavut, and Yukon Territory.

Any Maryland based carriers with valid IFTA credentials who travel in non-IFTA jurisdictions must continue to follow the procedures and file the reports required by the statutes and regulations of the individual non-IFTA jurisdictions.

A Qualified Motor Vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and: has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or has three or more axles regardless of weight; or, is used in combination, when the weight of such combination exceeds 26,000 pounds.

A carrier may elect not to obtain any decals for the intrastate vehicles that are tagged by the Maryland Motor Vehicle Administration since intrastate-only vehicles do not require any decals unless they begin interstate travel. Carriers that qualify as IFTA licensees, but do not wish to participate in the IFTA program, must obtain trip permits to travel through member jurisdictions according to the regulations and fees of each member jurisdiction including Maryland on any trip.

Two IFTA decals are issued for each qualified motor vehicle operated by the licensee and remain the property of the Comptroller. The decals must be permanently affixed to the exterior portion of the power unit, one on each side of the unit. In the case of transporters, manufacturers, dealers, or drive-away operations, the decals may be temporarily displayed in a visible manner on both sides of the cab. Failure to display the IFTA decals properly shall subject the licensee to citations and/or fines, and the licensee may be required to purchase a trip permit for each jurisdiction to be traveled.

III. STANDARD OPERATING PROCEDURES

Standard Operating Procedures (SOP) for IFTA are located on the FEB network drive in the SOP folder.

IV. CANCELLATION

None.

The following regulations govern IFTA licensing:

  • Traffic Regulation, Title 26-201 through 204
  • Code of Maryland Regulations (COMAR) 03.03.04.01 through 14.