Changeflow GovPing Tax Proposed Motor Fuel Tax Regulations - Maryland
Priority review Rule Amended Draft

Proposed Motor Fuel Tax Regulations - Maryland

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Published December 13th, 2024
Detected March 17th, 2026
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Summary

The Maryland Comptroller has proposed amendments to motor fuel tax regulations concerning gasoline specifications. These changes adjust distillation and vapor pressure limits based on seasonal requirements and testing methods. The proposed regulations were published on December 13, 2024.

What changed

The Maryland Comptroller has proposed amendments to COMAR 03.03.05, specifically altering standard specifications for gasoline related to distillation and vapor pressure. Key changes include revised 50 percent evaporation temperature minimums for different seasonal periods and adjustments to maximum vapor pressure limits for specific months, including March. The proposed rule also clarifies allowances for product receipt and disbursement around fixed change-over dates.

These proposed changes will impact manufacturers and importers of motor fuel in Maryland. Regulated entities should review the specific ASTM D-86 and D-5191 testing method requirements and the updated seasonal specifications. The proposed regulations were published in the Maryland Register on December 13, 2024, and are subject to a public comment period, though a specific deadline is not provided in this notice. Compliance with the updated specifications will be required upon finalization.

What to do next

  1. Review proposed amendments to COMAR 03.03.05 regarding motor fuel tax regulations.
  2. Assess impact of revised distillation and vapor pressure specifications on gasoline products.
  3. Monitor publication of final regulations and any associated compliance deadlines.

Source document (simplified)

NOTICE OF PROPOSED REGULATIONS Published December 12, 2024 In accordance with State government Article § 10-112.1, Annotated Code of Maryland, notice is hereby given that he Comptroller of Maryland has proposed the following new or amended regulations. The published regulations can be found in Volume 51 Issue 24 – December 13, 2024, of the Maryland Register. Title 03 Comptroller of the Treasury Subtitle 03 Motor Fuel Tax 03.03.05 Motor Fuel Inspection Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland .01-01 Standard Specifications for Gasoline. A.—B. (text unchanged) C. [Distillation* (ASTM D-86).]Distillation. Except as provided in §C(5) of this regulation, the rates of Evaporation under the ASTM D-86 standards for the stated months of the year are: (1) Evaporation — [December-January-February-March] during the months of, January, February, March, and December (a) (text unchanged) (b) 50 percent — [66°C (150°F)]62.8°C (145°F) minimum (c)—(f) (text unchanged) (2) Evaporation — [April-October-November] during the months of April, October, and November (a) (text unchanged) (b) 50 percent — [66°C (150°F)]62.8°C (145°F) minimum (c)—(f) (text unchanged) (3) Evaporation — May through September 15 (a) (text unchanged)

(b) 50 percent [66°C]77°C 150 °F minimum (c)—(g) (text unchanged) (4) (text unchanged) * An allowance of +/- 15 days will be permitted to accommodate the receipt of new product and disbursement of old stock from the fixed change-over date, with the following exceptions: product required for the volatility period beginning May 1 is acceptable up to 45 days before May 1; product for the volatility period beginning September 16 shall be acceptable only on or after September 16. To accommodate for the receipt of new product and disbursement of old stock, the following allowances are made from the fixed change-over date: (a) Product complying with the specifications for the volatility period beginning May 1 is acceptable up to 45 days before May 1. (b) Product complying with the specifications for the volatility period beginning September 16 is acceptable only on or after September 16. (c) Product complying with the specifications for any other volatility period is acceptable 15 days before or after the fixed change-over date. D. Vapor Pressure. (1) The vapor pressure of gasoline may not exceed the following limits when tested in accordance with ASTM Test Method D-5191 or as otherwise required under COMAR 03.03.06: (a) 103 kPa (15.0 psi) during the months of January, February, [March,] and December; (b) 93 kPa (13.5 psi) during the months of March, April, October, and November; (c)—(d) (text unchanged) (e) 79 kPa (11.5 psi) [from] September 16 [--] through September 30, inclusive. (2)—(3) (text unchanged) E. [V/L Ratio* (ASTM D-5188) Temperature, °C (°F) for a Vapor-Liquid Ratio of 20 Minimum.] V/L Ratio. Except as provided in §E(4) of this regulation, the V/L Ratio Temperature in °C (°F) for a Vapor-Liquid Ratio of 20 Minimum under ASTM-D5188 standards is: (1) 39°C (102°F) [(December-January-February-March)] during the months of January, February, and December.

(2) 42°C (107°F) [(April-October-November)]during the months of March, April, October, and November (3) 47°C (116°F) [(May-June-July-August-September)]during the months of May, June, July, August, and September. *An allowance of +/- 15 days will be permitted to accommodate the receipt of new product and disbursement of old stock from the fixed change-over date, with the following exceptions: product complying with the May specifications is allowed as early as March 16 and product complying with the September 16 -- September 30 specifications is not allowed before September 16. To accommodate for the receipt of new product and disbursement of old stock, the following allowances are made from the fixed change-over date: (a) Product complying with the specifications for the volatility period beginning May 1 is acceptable on or after March 16. (b) Product complying with the specifications for the volatility period beginning September 16 is acceptable only on or after September 16. (c) Product complying with the specifications for any other volatility period is acceptable 15 days before or after the fixed change-over date for that volatility period. F. (text unchanged) G. Sulfur (ASTM [D-2622-94]D-2622-21 or ASTM D-7039). (1)—(2) (text unchanged) H.—M. (text unchanged) N. Oxygen Content. (1) Gasoline shall meet the oxygen content requirements specified in §N(2)—(4) of this regulation when tested in accordance with ASTM Test Method [D-4 815-89]D-4815-22 or as otherwise required under COMAR 03.03.06. (2)—(3) (text unchanged) (4) Phase Separation. Oxygenated gasoline shall consist of a single homogenous mixture, presenting no indication of phase separation when tested at the following temperatures in accordance with the test methods described in [Annex A-1] X8 of ASTM Specification [D-4814- 96]D-4814-24a, as follows: (a)—(i) (text unchanged)

Source

Tax
Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
State DOR
Published
December 13th, 2024
Instrument
Rule
Legal weight
Non-binding
Stage
Draft
Change scope
Substantive

Who this affects

Applies to
Manufacturers Importers and exporters
Geographic scope
State (Maryland)

Taxonomy

Primary area
Energy
Operational domain
Compliance
Topics
Environmental Protection Transportation

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