Audience: Businesses
A. License Cancellation
An IFTA license may be canceled at the request of any licensee provided all reporting requirements and tax liabilities to all member jurisdictions have been satisfied. You may check the cancellation box on the final IFTA quarterly tax return to indicate the end of operations under IFTA. Upon cancellation, the licensees will ensure the original IFTA license, all license copies, and all decals shall be destroyed.
A final audit may be conducted by any IFTA member jurisdiction upon cancellation of a Maryland IFTA license. For this reason, you must retain your records for a period of four (4) years from the due date of the final quarterly return.
B. License Revocation
1 . The registration and IFTA license of any motor carrier currently delinquent for one (1) or more quarterly returns or tax filing periods or with an unpaid tax liability can be revoked.
a. When a report is delinquent or tax is due, a Notice and Demand letter will be sent requesting full compliance within thirty (30) days from the date of the letter. If a licensee does not respond within thirty (30) days, a hearing may be scheduled by the licensee to show cause of why the IFTA license should not be revoked. If a licensee fails to attend a scheduled hearing, the proposed revocation becomes effective as of the date of the scheduled hearing.
b. If an IFTA license is revoked after a hearing, the licensee shall have thirty (30) days to file a petition for judicial review with the circuit court for the county where the licensee resides or has a principal place of business. The filing of the petition does not stay the revocation. Upon motion and after hearing, the court may grant a stay of the revocation during the appeal process.
2. Failure to comply with all applicable provisions of the IFTA Agreement shall be grounds for suspension or revocation of a license.
C. License Reinstatement
After revocation, cancellation, or suspension, a license may be reinstated by FEB, if all required reports, tax, and other liabilities have been satisfied. A new license application must be filed to be reinstated, and if approved, new decals for all vehicles will be issued. Also, a surety bond may be required in the amount of at least $1,000 to protect the interest of Maryland and other IFTA jurisdictions for potential tax and other liabilities.