By Evan Reid, Founder of Haul Handbook · Updated Sep 27, 2026
Maryland IFTA administration
- Agency
- Comptroller of Maryland (Field Enforcement Bureau, Licensing Unit issues licenses and decals; Revenue Administration Division processes returns; motor carrier tax administered under COMAR 03.03.04)
- License fee
- $0 (The Motor Carrier Handbook states plainly that Maryland does not charge an annual renewal processing fee for an IFTA license and does not charge a fee for IFTA decals; IFTA Compliance Manual Chapter 3 states Maryland does not charge an annual renewal processing fee. Recorded as a zero fee rather than null because the sources state affirmively that no fee is charged.)
- Decal fee
- $0 (No decal fee: the Handbook states Maryland does not charge a fee for IFTA decals. A two-decal set is issued for each qualified motor vehicle and remains the property of the Comptroller; additional decals are available through the Field Enforcement Bureau, branch offices or the Motor Carrier Connect portal for accounts in good standing.)
- Application
- Online through Maryland Motor Carrier Connect (md.motorcarrierconnect.com), by email to IFTALICENSING@marylandtaxes.gov, or by appointment at any of the Comptroller's taxpayer service branch offices. The application must be signed by an owner, partner, member or corporate officer, or by a licensing agent.
- Application: requirements
- The applicant's nine-digit Federal Employer Identification Number is required to obtain a license and decals. A carrier will not be issued credentials if it was previously licensed in another IFTA member jurisdiction with a suspended or revoked license, or if the application contains misrepresentations or omissions.
- Application: contact
- Comptroller of Maryland, Field Enforcement Bureau, Licensing Unit, P.O. Box 2397, Annapolis, MD 21404-2397; telephone 410-260-7215; IFTALICENSING@marylandtaxes.gov. The Handbook also publishes the Motor Fuel, Alcohol and Tobacco Tax Unit IFTA Program contact: P.O. Box 1751, Annapolis, MD 21401-1751; 1-410-260-7980.
- Filing frequency
- Quarterly. IFTA quarterly fuel use tax reports are due April 30 (January 1 to March 31), July 31 (April 1 to June 30), October 31 (July 1 to September 30) and January 31 (October 1 to December 31). A return must be filed even if there is no tax due or no miles travelled. File electronically through Maryland Motor Carrier Connect or mail paper to Comptroller of Maryland, IFTA, P.O. Box 2171, Annapolis, MD 21404-2171.
- Base jurisdiction: summary
- Maryland is your base jurisdiction for IFTA licensing and reporting if you have one 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, maintain operational control and operational records for qualified motor vehicles in Maryland, have one or more qualified motor vehicles that travel on Maryland highways, and operate in at least one other jurisdiction.
- Base jurisdiction: qualified motor vehicle
- The Maryland sources incorporate the IFTA Articles of Agreement definitions by reference (COMAR 03.03.04.01-1). The Handbook notes a Maryland-tagged vehicle traveling exclusively in Maryland is exempt from IFTA registration, and that a motor carrier operating exclusively in Maryland and D.C. must either have an IFTA license and decals or a trip permit, because the District of Columbia does not participate in IFTA.
- Base jurisdiction: dc rule
- Carriers based in the District of Columbia may apply to any IFTA jurisdiction for a license and decals; D.C. carriers wishing to obtain a Maryland IFTA license may submit an application for consideration and must file quarterly reports and comply with all Maryland IFTA licensee requirements.
- Base jurisdiction: trip permit alternative
- Carriers that qualify as IFTA licensees but do not wish to participate must obtain trip permits to travel through member jurisdictions according to each jurisdiction's regulations and fees, including Maryland on any return trip. IFTA trip permits are sold by authorized vendors (Comdata, Custom Permit Company, J.J. Keller, Nova Permits, T-Check Systems, Highway Permits, West Coast Services, among others); Tax-General 9-219 sets the Maryland trip permit payment at the motor carrier tax on 174 gallons of special fuel, valid for 15 consecutive days for the specific vehicle, as verified in the section text at mgaleg.maryland.gov.
- Late-filing penalty
- Penalty for late filing with tax owed, or for an underpayment on a timely filed return, is 10 percent of the tax due with a $50 minimum; failure to file on time when no tax is owed is a flat $50 penalty (COMAR 03.03.04.13). Interest on failure to file a timely return and on unpaid assessments accrues as prescribed in Tax-General Article, Title 13.
- Penalty: failure to file assessment
- When a licensee fails or refuses to file a quarterly return or corrected return, the Revenue Administration Division assesses the delinquency on the best information available; in the absence of adequate returns a standard of 4 miles per gallon may be used to determine fuel consumption, and the burden of proof is on the licensee.
- Penalty: display fine
- The minimum fine for failure to register or to display valid IFTA documents is $240 (Motor Carrier Handbook).
- Penalty: bond
- The Comptroller may require an IFTA licensee to post a minimum $1,000 bond when the licensee has failed to file timely reports, when tax has not been remitted, upon reinstatement of an IFTA license account, or when an audit indicates problems severe enough to require it. Reinstatement after revocation, cancellation or suspension requires a new application, new decals and possibly a surety bond of at least $1,000.
- Penalty: revocation
- The license and registration of a carrier delinquent for one or more quarterly returns or with unpaid tax can be revoked: a Notice and Demand letter gives 30 days to comply, a hearing may be scheduled, and revocation after hearing is subject to judicial review in circuit court within 30 days. Upon cancellation the license and decals must be destroyed and records retained for four years from the due date of the final quarterly return.
More Maryland IFTA rules
- Credentials: license
- The Comptroller issues an IFTA license valid for the calendar year, January 1 through December 31. The license or a photocopy must be maintained in the cab of each qualified motor vehicle; carriers found operating without it are subject to citations and fines and may be required to purchase a trip permit.
- Credentials: decals
- A two-decal set is issued for each qualified motor vehicle, one affixed to each side of the power unit, and remains the property of the Comptroller. Decals are issued only to accounts in good standing with no outstanding delinquencies, taxes, penalties or interest due to any state agency.
- Credentials: display grace
- Credentials may be displayed one month before their effective date. Carriers with a valid license who have been granted an automatic renewal or submitted an acceptable renewal prior to December 30 get a two-month grace period to display the new year's credentials while the prior year's are displayed. There is no grace period for a carrier that fails to submit a timely renewal.
- Credentials: new vehicle window
- A carrier has 30 days from the date of purchase to obtain an IFTA license and affix decals to a newly purchased vehicle, and may not operate outside Maryland until the decals are displayed.
- Renewal
- Two Comptroller statements describe the renewal path differently and both are recorded. IFTA Compliance Manual Chapter 4 states each year the Field Enforcement Bureau Licensing Unit sends a renewal application with a warning notice to licensees not in good standing, and that all active IFTA licensees in good standing will be automatically renewed with a new license and the same number of decal sets. The Motor Fuel Tax hub announcement states the Comptroller will not automatically renew licenses and decals, and carriers will have the option to renew online or by paper renewal forms. Renewals in either path require an account with no delinquent returns or outstanding assessments.
- Recordkeeping: detail
- The IFTA Articles of Agreement, Procedures Manual and Audit Manual are incorporated by reference for fuel use, taxation, registration and reporting requirements of carriers licensed by Maryland (COMAR 03.03.04.01-1). Records must be retained for four years from the due date of the final quarterly return upon cancellation.
- Fuel tax rate mechanism
- Maryland's motor fuel tax rates adjust annually: the Comptroller announces updated rates by June 1 for implementation on July 1, calculated under the statutory formula tied to the Consumer Price Index established in 2013 under Tax-General 9-305. The rate matrix itself is national in _national/the national IFTA rate table; this page records only the base-state mechanism.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Maryland can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Form
- Online through Maryland Motor Carrier Connect (md.motorcarrierconnect.com), by email to IFTALICENSING@marylandtaxes.gov, or by appointment at any of the Comptroller's taxpayer service branch offices. The application must be signed by an owner, partner, member or corporate officer, or by a licensing agent.
- Application: Requirements
- The applicant's nine-digit Federal Employer Identification Number is required to obtain a license and decals. A carrier will not be issued credentials if it was previously licensed in another IFTA member jurisdiction with a suspended or revoked license, or if the application contains misrepresentations or omissions.
- Application: Contact
- Comptroller of Maryland, Field Enforcement Bureau, Licensing Unit, P.O. Box 2397, Annapolis, MD 21404-2397; telephone 410-260-7215; IFTALICENSING@marylandtaxes.gov. The Handbook also publishes the Motor Fuel, Alcohol and Tobacco Tax Unit IFTA Program contact: P.O. Box 1751, Annapolis, MD 21401-1751; 1-410-260-7980.
- Credentials: License
- The Comptroller issues an IFTA license valid for the calendar year, January 1 through December 31. The license or a photocopy must be maintained in the cab of each qualified motor vehicle; carriers found operating without it are subject to citations and fines and may be required to purchase a trip permit.
- Credentials: Decals
- A two-decal set is issued for each qualified motor vehicle, one affixed to each side of the power unit, and remains the property of the Comptroller. Decals are issued only to accounts in good standing with no outstanding delinquencies, taxes, penalties or interest due to any state agency.
- Credentials: Display grace
- Credentials may be displayed one month before their effective date. Carriers with a valid license who have been granted an automatic renewal or submitted an acceptable renewal prior to December 30 get a two-month grace period to display the new year's credentials while the prior year's are displayed. There is no grace period for a carrier that fails to submit a timely renewal.
- Credentials: New vehicle window
- A carrier has 30 days from the date of purchase to obtain an IFTA license and affix decals to a newly purchased vehicle, and may not operate outside Maryland until the decals are displayed.
- Renewal
- Two Comptroller statements describe the renewal path differently and both are recorded. IFTA Compliance Manual Chapter 4 states each year the Field Enforcement Bureau Licensing Unit sends a renewal application with a warning notice to licensees not in good standing, and that all active IFTA licensees in good standing will be automatically renewed with a new license and the same number of decal sets. The Motor Fuel Tax hub announcement states the Comptroller will not automatically renew licenses and decals, and carriers will have the option to renew online or by paper renewal forms. Renewals in either path require an account with no delinquent returns or outstanding assessments.
- Penalties: Failure to file assessment
- When a licensee fails or refuses to file a quarterly return or corrected return, the Revenue Administration Division assesses the delinquency on the best information available; in the absence of adequate returns a standard of 4 miles per gallon may be used to determine fuel consumption, and the burden of proof is on the licensee.
- Penalties: Display fine
- The minimum fine for failure to register or to display valid IFTA documents is $240 (Motor Carrier Handbook).
- Penalties: Bond
- The Comptroller may require an IFTA licensee to post a minimum $1,000 bond when the licensee has failed to file timely reports, when tax has not been remitted, upon reinstatement of an IFTA license account, or when an audit indicates problems severe enough to require it. Reinstatement after revocation, cancellation or suspension requires a new application, new decals and possibly a surety bond of at least $1,000.
- Penalties: Revocation
- The license and registration of a carrier delinquent for one or more quarterly returns or with unpaid tax can be revoked: a Notice and Demand letter gives 30 days to comply, a hearing may be scheduled, and revocation after hearing is subject to judicial review in circuit court within 30 days. Upon cancellation the license and decals must be destroyed and records retained for four years from the due date of the final quarterly return.
- Penalties: Appeal
- A licensee has 30 days from a Notice of Assessment to apply for revision or refund to the Hearings and Appeals Division, 7 St. Paul Street, Room 210, Baltimore, MD 21202, and 30 days from a final determination to appeal to the Maryland Tax Court.
- Recordkeeping: Detail
- The IFTA Articles of Agreement, Procedures Manual and Audit Manual are incorporated by reference for fuel use, taxation, registration and reporting requirements of carriers licensed by Maryland (COMAR 03.03.04.01-1). Records must be retained for four years from the due date of the final quarterly return upon cancellation.
Who licenses for IFTA in Maryland
Maryland is your base jurisdiction when the fleet and the paperwork live there: qualified vehicles tagged with the MVA, an established place of business in Maryland, operational control and records in the state, travel on Maryland highways and operations in at least one other jurisdiction. A Maryland-tagged vehicle traveling exclusively in Maryland is exempt from IFTA registration.
The District of Columbia wrinkle matters here: it does not participate in IFTA, so a carrier running only between Maryland and D.C. must still hold a license and decals or run on trip permits. Carriers based in the District may apply to any member jurisdiction, Maryland included, and Maryland-based rules then apply in full.
How to apply
The application goes in online through Maryland Motor Carrier Connect, by email to the licensing unit, or by appointment at a Comptroller branch office, and it must be signed by an owner, partner, member or corporate officer. A federal employer identification number is required, and an account with a suspended or revoked license in another member jurisdiction, or misstatements on the application, blocks credentials.
The license runs on the calendar year, and the two-decal set for each qualified vehicle stays the property of the Comptroller. Decals issue only to accounts in good standing with nothing outstanding to any state agency. A new vehicle has a purchase window to get licensed and affix decals, and may not run outside Maryland until they are displayed.
Filing cadence and penalties
Returns are quarterly, due at the end of the month after each quarter closes, filed through Motor Carrier Connect or on paper, and a return is required even with no tax due and no miles traveled. Late filing or underpayment draws a penalty set as a share of the tax due with a flat minimum, plus interest; failing to file at all invites an assessment built on a standard miles-per-gallon fallback with the burden of proof on the licensee.
Escalation is real: delinquency can require a bond, and a carrier delinquent on returns or tax faces revocation after notice and hearing, with a fresh application, new decals and possibly a bond to come back. The minimum fine for failing to display valid IFTA documents is published in the Motor Carrier Handbook and carried as a sourced field.
What is free, and the renewal discrepancy
Maryland charges nothing for the IFTA license and nothing for the decals. Both facts are published in the Motor Carrier Handbook and recorded here as sourced fields rather than as an absence of data.
Renewal is where the sources disagree, and this site records both statements instead of picking one: the compliance manual describes automatic renewal for accounts in good standing, while a Comptroller announcement says licenses will not renew automatically and offers online or paper renewal instead. Either way, an account with delinquent returns or outstanding assessments does not renew, and there is a display grace period for carriers that renew on time but no grace for those that do not.
The tax rates live in the quarterly matrix
IFTA rates change every quarter, so we keep them in one refreshed store instead of copying them onto every state page. The current quarter is 3Q 2026, effective Jul 1, 2026 through Sep 30, 2026. Use the IFTA rates by state table for the full matrix, or the IFTA calculator to run your miles and gallons against the current rates.
For the registration-to-return process in order, follow the Maryland IFTA filing walkthrough.
What pairs with IFTA
IFTA and IRP travel together: the same interstate operation that needs a fuel tax license usually needs apportioned plates through Maryland IRP. If you are still setting up, the full order of operations is in start a trucking company in Maryland.