The Motor Fuel Tax Unit of the Revenue Administration Division is responsible for monitoring the distribution and use of motor fuels in Maryland. The office registers petroleum transporters, such as tanker trucks, trains, pipelines and waterborne vessels, operating in and through Maryland that transport more than 1,749 gallons of motor fuel. The Unit registers service stations and other facilities that sell or store motor fuels in bulk in order to regulate the quality of motor fuel sold in Maryland. It is also responsible for issuing decals and licenses to Maryland-based motor carriers that participate in the International Fuel Tax Agreement (IFTA), as well as helping to ensure that untaxed home heating oil is not used in highway vehicles as diesel fuel.
Maryland began collecting fuel taxes in 1922 when the state created the Gasoline Tax Bureau to collect a tax on gasoline at the rate of 1 cent per gallon. Today, the Comptroller of Maryland's Motor Fuel Tax Unit administers state laws and regulations pertaining to all motor fuels through the Revenue Administration Division.