Md. Code Regs. 03.03.04.02 – Credits and Refunds.

A. Any credits accrued and applied for fuel purchased in any IFTA jurisdiction shall be supported by invoices as defined in §D of this regulation.
B. If a motor carrier elects to file for refund of the excess credit, the motor carrier may do so under the provisions of §§C and D of this regulation by entering the appropriate refund amount requested on the IFTA report.
C. A motor carrier requesting refund under the provisions of Tax-General Article, §9-214, Annotated Code of Maryland, shall have filed quarterly IFTA tax reports and schedules.
D. Every motor carrier shall be prepared to present evidence to substantiate a claim for refund of the excess purchases of fuel on which any IFTA jurisdiction motor fuel tax has been paid. Those motor carriers who maintain bulk storage shall have records substantiating inventories and gallons metered for each unit. The evidence shall consist of invoices of the vendor which comply with the requirements of Tax-General Article, §9-310, Annotated Code of Maryland, and shall show:
1. (1) For invoices where fuel is delivered into bulk storage of the motor carrier:
  1. (a) Actual date of delivery,
  2. (b) Name and address of purchaser,
  3. (c) Preprinted name and address of seller on the invoice,
  4. (d) The amount of motor fuel tax charged,
  5. (e) If tax is not charged, the statement “Maryland (or appropriate other IFTA jurisdiction) Motor Fuel Tax is not included”,
  6. (f) Number of metered gallons purchased, type of fuel, and total cost of fuel, and
  7. (g) Serialized invoice number;
2. (2) For retail service station invoices:
  1. (a) Date of purchase,
  2. (b) Seller's name and address/location,
  3. (c) Purchaser's name (in the case of a lessee/lessor agreement, invoices shall be accepted in either name, providing a legal connection can be made to the reporting party),
  4. (d) Number of gallons and total cost of fuel,
  5. (e) Fuel type, and
  6. (f) Company unit number or vehicle license plate number and state.
E. Credit card invoices containing the purchaser's account number without the purchaser's name shall be accepted, if supporting documentation is provided that confirms the account number of the refund claimant.
F. Fuel credit card invoices, bank credit card invoices, or other purchase receipts will not be acceptable for refund purposes unless they meet all the requirements of §§D(2) and E of this regulation.
G. Account receivable invoices and monthly statements will not be acceptable for refund purposes.
H. Claims accompanied by invoices on which there is evidence of alteration will be investigated. If the investigation proves an invoice has been altered in any respect, the altered invoice will not be honored.
I. Except as provided in COMAR 03.03.02.03, carbon copies of invoices may not be accepted.
J. Refund claimants shall maintain an accurate record of gallonage used for highway and non-highway purposes.
K. All refund claims submitted shall be prepared on forms supplied by the Comptroller. Supporting schedules shall be complete and all trip records and fuel invoices shall be maintained for audit. Microfilm records of these documents, instead of the original, may be accepted if prior approval is obtained from the Comptroller and retrieval of those microfilm records is available at time of audit.
L. The refund may not be payable unless tax paid on the number of gallons of motor fuel purchased in all IFTA jurisdictions exceeds tax due on the number of gallons of motor fuel used in all IFTA jurisdictions during the period covered by the refund claim.
M. Retail Electronic Invoicing System. Electronically generated documents may be considered original invoices if they:
1. (1) Meet all the requirements of this regulation; and
2. (2) Have been approved for use by the Comptroller.

Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

Effective date: June 1, 1974

Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)

Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)

Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)

Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)

Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)

Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)

Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)

Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)

Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)

Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)

Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)

Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)

Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)

Chapter revised effective January 23, 1989 (16:1 Md. R. 66)

Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)

Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)

Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)

Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)

Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)

Chapter revised effective January 14, 1999 (26:1 Md. R. 20)

Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)

Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)

Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)

Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)

Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)

Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)

Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)