Form Com/mft-104 - License Application For The International Fuel Tax Agreement (Ifta)
Download a blank fillable Form Com/mft-104 - License Application For The International Fuel Tax Agreement (Ifta) in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Com/mft-104 - License Application For The International Fuel Tax Agreement (Ifta) with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3State of Maryland
Comptroller of Maryland
Revenue Administration Division-Motor Fuel Tax
Maryland
License Application
for the
International Fuel Tax Agreement (IFTA)
IFTA license application instructions:
Maryland is your base jurisdiction for IFTA
licensing and reporting if:
Your IFTA account number with the Revenue
Administration
Division
will
be
your
Federal
You have an established place of business in
Identification Number.
Maryland from which motor carrier operations
are performed;
Credentials are required for all “Qualified Motor
You maintain the operational control and
Vehicles.”
A “Qualified Motor Vehicle” means a
operational
records
for
qualified
motor
motor vehicle used, designed, or maintained for the
vehicles in Maryland or can make these
transportation of persons or property and:
records available in Maryland;
You have one or more qualified motor
1) having 2 axles and a gross vehicle weight or
vehicles based in Maryland for vehicle
a registered gross vehicle weight exceeding
registration purposes (registered with the
26,000 pounds;
Maryland Motor Vehicle Administration);
You have one or more qualified motor
2) having 3 or more axles regardless of weight;
vehicles which actually travel on Maryland
or
highways; and
You operate in at least one other IFTA
3) used in combination when the weight of such
jurisdiction.
combination exceeds 26,000 pounds gross
vehicle weight or registered gross vehicle
The IFTA license offers several benefits to the
weight.
interstate/interjurisdictional motor carrier.
These
benefits include one set of credentials, one quarterly
Exempt vehicles include recreational vehicles not
tax report, which reflects the net tax or refund due,
used in any business endeavor and vehicles owned
and one audit in most circumstances.
These
by the United States government.
advantages all lead to cost and time savings for the
carrier.
For operations in non-IFTA jurisdictions,
Maryland has adopted the International Fuel Tax
IFTA carriers must continue to follow the current
Agreement (IFTA).
This is a base-state fuel tax
procedures and file the reports required by the
agreement that requires motor carriers based in
statutes
and
regulations
of
each
non-IFTA
Maryland and operating in at least one other IFTA
jurisdiction.
member jurisdiction to obtain a Maryland IFTA
license and decals, which will be honored in all IFTA
You must register as an IFTA carrier if you
jurisdictions.
The motor carrier files one fuel tax
qualify.
If you operate 100% of your miles in
report with Maryland on which operations in all IFTA
Maryland, you do not need to register as a
jurisdictions are reported.
All contiguous United
Maryland
intrastate
carrier
provided
those
States and Canadian provinces are members of
intrastate vehicles are tagged by the Maryland
IFTA.
Motor Vehicle Administration.
Exceptions are: Alaska; District of Columbia; and
Complete the attached application to apply for
the Northwest, Nunavut and Yukon Territories of
your IFTA license and decals.
Canada.
If you plan to operate in any of these
jurisdictions, you must contact them individually for
instructions.
COM/MFT-104 Rev. 7/12
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Completing International Fuel Tax Agreement (ifta) Quarterly Tax Return - 2013
Financial
Form Ct-ifta-2 - Application For International Fuel Tax Agreement (ifta) License Connecticut Carrier - 2016
Financial
Form Ct-ifta-2 - Application For International Fuel Tax Agreement (ifta) License Connecticut Carrier - 2013
Financial
Related Categories
Parent category: Financial