1. A. Beginning April 1, 2027, and annually thereafter, a heating fuel provider shall submit to the Department a fuel delivery report of any heating fuel that the provider delivered for final sale or consumption in the State during the previous calendar year.

   1. (1) The annual fuel delivery report required under this section shall contain:

      1. (a) The heating fuel provider’s name;
      2. (b) The year covered by the report; and

      3. (c) The following information separated by each county and delineated by month:

         1. (i) Subject to subparagraph (iii) of this paragraph, the total amount of cubic feet, gallons, or tons of each heating fuel delivered by type, as specified in Table 1 of §C of this regulation;
         2. (ii) List the sector (i.e., commercial, electric power, industrial, residential, or other energy-consuming sectors) receiving the heating fuel as specified under §A(1)(c)(i) of this regulation; and
         3. (iii) If the total amount or the amount for any delivery of a heating fuel is not specified in the heating fuel provider’s records, invoices, or other documentation, a conservative missing data parameter for the total amount for that product.
   2. (2) The annual fuel delivery report shall include an attestation by the heating fuel provider that the report contains the required information, which is true and correct to the best available knowledge of the heating fuel provider.

   3. (3) The annual report to be submitted pursuant to this section shall be submitted to the Department:

      1. (a) In an electronic format specified by the Department; and
      2. (b) No later than April 1 following the end of the previous year.

2. B. Missing Data.

   1. (1) If a conservative missing data parameter is submitted pursuant to §A(1)(c)(iii) of this regulation, the heating fuel provider shall also submit documentation in the required report providing identification of, and explanation for, the data elements selected and utilized to develop the conservative missing data parameter.
   2. (2) If a heating fuel provider fails to submit a complete fuel delivery report in accordance with §A(1) of this regulation, the Department may assign, for each heating fuel specified in Table 1 of §C of this regulation, an estimated amount of cubic feet, gallons, or tons at least as large as the amount actually delivered based on information that the Department deems relevant.

3. C. Heating Fuels. Table 1. Heating Fuels.

   Biofuel

   Biomethane

   Coal

   Hydrogen Fuel

   Kerosene

   Biofuel

   Natural Gas

   No. 1 Fuel Oil

   No. 2 Fuel Oil

   No. 4 Fuel Oil

   No. 5 Fuel Oil

   No. 6 Fuel Oil

   Other Fuel Oil

   Propane

   Other (specify)

Authority: Environmental Article, §§1-404(b), 2-101(b), 2-103(b)(1), 2-301(a)(1), §2-1203, 2-1204.2, Annotated Code of Maryland

Effective date: December 22, 2025 (52:25 Md. R. 1269)