Audience: Businesses

INTRODUCTION

The International Fuel Tax Agreement (IFTA) is a multijurisdictional agreement to simplify the reporting of fuel used by interstate/inter-jurisdictional motor carriers. Properly displayed, valid credentials issued by any jurisdiction will allow an IFTA licensee to travel in all IFTA jurisdictions.

IFTA member jurisdictions include all contiguous states (except Alaska, Hawaii, and the District of Columbia) and Canadian provinces (except Northwest Territories, Nunavut, and the Yukon Territory). 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 jurisdiction.

Maryland is your base jurisdiction for IFTA licensing and reporting if you:

• have one (1) or more qualified motor vehicles based in Maryland and tagged with the Maryland Motor Vehicle Administration;
• have an established place of business in Maryland from which motor carrier operations are conducted; and
• maintain operational control and operational records for qualified motor vehicles in Maryland;
• have one (1) or more qualified motor vehicles which travel on Maryland highways; and operate in at least one other jurisdiction.

RULES FOR D.C. MOTOR CARRIERS

Carriers based in the District of Columbia may apply to any IFTA jurisdiction for a license and decals. Approval is at the option of the jurisdiction to which they apply.

Carriers based in the District of Columbia who wish to obtain a Maryland IFTA license and decals may submit their application for consideration. D.C. carriers with a Maryland IFTA license are required to file quarterly reports, pay taxes, and comply with all laws and regulations governing Maryland IFTA licensees.

Until such time as the District of Columbia is accepted as a member of IFTA, Maryland based IFTA licensee requesting a refund for fuel used in a non-IFTA jurisdiction, will not automatically be issued the refund. These licensees may be required to submit copies of all mileage and fueling records to support the claim prior to payment.