Audience: Businesses
Applicant means a person in whose name the application for licensing is filed with a base jurisdiction for motor fuel tax reporting under the provisions of IFTA.
Audit means:
Authorized Representative means a person, other than an officer or owner, who legally binds the IFTA motor carrier business or corporation. An authorized representative for all intents and purposes has the same legal status as an agent under a power of attorney in Maryland when signing reports, documents, or other papers on behalf of the IFTA business or corporation.
Base jurisdiction means the member jurisdiction where qualified motor vehicles are based for vehicle registration purposes and:
Cancellation means the termination of a license by either the licensing jurisdiction or at the request of the licensee in writing.
Carrier means a person who operates a qualified motor vehicle on any highway in Maryland; and operates in at least one other jurisdiction.
Commissioner means the official designated by the jurisdiction to be responsible for the administration of IFTA.
Comptroller means the Comptroller of Maryland
Fleet means one or more vehicles.
Gallon of compressed natural gas means a quantity of compressed natural gas equal to 126.67 cubic feet of natural gas at 60 degrees Fahrenheit and one atmosphere of pressure. In the alternative, it means a quantity of compressed natural gas that weighs 5.66 pounds.
In-jurisdiction distance means the total number of miles or kilometers operated by a licensee’s qualified motor vehicles within a jurisdiction including miles/kilometers operated under an IFTA temporary permit. In-jurisdictional miles or kilometers do not include those operated on fuel tax trip permits or those exempted from fuel taxation by a jurisdiction.
Jurisdiction means a state of the United States, the District of Columbia, or a province or territory of Canada, or a state of the United Mexican States.
Kilowatt Hour (kWh) means the unit of measurement used to describe the volume of electricity used in or disbursed into a qualified motor vehicle. A kilowatt hour is equivalent to the energy delivered by one kilowatt of power for one hour.
Lessee means the party acquiring the use of equipment, with or without a driver, from another.
Lessor means the party granting the use of equipment, with or without a driver, to another.
Licensee means a person who holds an uncanceled IFTA license issued by the base jurisdiction.
Liter of compressed natural gas means a quantity of compressed natural gas equal to 1.0 cubic meters of natural gas at 15 degrees Celsius and one atmosphere of pressure. In the alternative, it means a quantity of compressed natural gas that weighs 0.678 kilograms.
Eligible Member Jurisdiction means a jurisdiction who meets all the following criteria:
Motor Fuels means all fuels placed in the fuel supply storage unit of qualified motor vehicles including alternative fuels such as pure methanol, ethanol, and other alcohols; blends of 85% or more of alcohol with gasoline; natural gas and liquid fuels produced from natural gas; propane; coal-derived liquid fuels; hydrogen; electricity; pure biodiesel (B100); fuels, other than alcohol, derived from biological materials; and P-Series fuels; or any other type of fuels or energy used to propel a qualified motor vehicle.
Officer means a person authorized to act on behalf of a corporation in a legally binding capacity, and who exercises direct control over its fiscal management.
Person means an individual, corporation, partnership, association, trust, or other entity.
Qualified motor vehicle means a motor vehicle used, designed, or maintained for the transportation of persons or property and:
Records means information created, received, and maintained by an organization or person in the transaction of business, or in the pursuance of legal obligations, regardless of media.
Records Review means an evaluation of a Licensee’s distance and fuel accounting system and internal controls to assess the Licensee’s compliance with the requirements of the Agreement. A Records Review does not result in assessment.
Recreational vehicles mean vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. To qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
Registration means the qualification of motor vehicles normally associated with prepayment of licensing fees for the privilege of using the highway and the issuance of a license plate and registration card or temporary registration containing owner and vehicle data.
Quarterly Tax Reporting period means a period of time consistent with the calendar quarterly periods of January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.
Revocation means withdrawal of license and privileges by the licensing jurisdiction.
Roadside Enforcement means necessary action, by those persons within a jurisdiction, charged with inspection or compliance checks of qualified vehicles being operated within the jurisdiction. It includes any activity by authorized personnel at any permanent or temporary weight or inspection site or any other location as deemed appropriate by the jurisdiction.
Suspension means temporary removal of privileges granted to the licensee by the licensing jurisdiction.
Tax-paid gallons means the number of gallons placed into any propulsion tank of qualified motor vehicles, and upon which tax has been paid to the jurisdiction where the fuel was purchased.
Taxable gallons mean the number of gallons used in each jurisdiction during the quarter. This is calculated based on the Taxable Miles and the Average Fleet MPG.
Temporary Decal Permit means a permit issued by the base jurisdiction or its agent to be carried in a qualified motor vehicle in lieu of display of the permanent annual decals. A temporary decal permit is valid for a period of 30 days to give the carrier adequate time to affix the annual permanent decals.
Total distance means all miles or kilometers traveled during the tax reporting period by every qualified motor vehicle in the licensee’s fleet, regardless of whether the miles or kilometers are considered taxable or non-taxable by a jurisdiction.
Total gallons means the number of gallons placed into any propulsion tank of qualified motor vehicles in all jurisdictions.
Volume means the unit of measurement used to define the amount of motor fuels placed into the supply storage unit of a qualified motor vehicle or used by a qualified motor vehicle. This includes motor fuels measured by gallons, liters, diesel equivalent gallons (DGE), gasoline equivalent gallons (GGE), kilowatt hours (kWh), and/or any unit of measurement used as an industry standard for a specific fuel type.
Weight means the maximum weight of the loaded vehicle or combination of vehicles during the registration period.