.07 Registration of Vehicles.
A. IFTA Licenses and Identification Markers (Decals). IFTA licenses and decals shall be valid upon issuance and shall expire on December 31 of the year indicated on the license. A carrier is allowed a 2-month grace period during January and February to display the new year IFTA license and decals, if the carrier displays the immediate prior year IFTA license and decals.
B. Display of IFTA Decals. A motor carrier shall display an IFTA decal on the exterior portion of both sides of the cab, permanently affixed in a conspicuous place, and shall follow the directions for applying the decals to the vehicle as indicated on the reverse side of the decal. In the case of transporters, manufacturers, dealers, or driveway operations, the decals need not be permanently affixed, but may be temporarily displayed in a visible manner on both sides of the cab.
C. If an IFTA decal which has been issued by the Field Enforcement Bureau becomes illegible, the motor carrier may apply to the Field Enforcement Bureau for issuance of a duplicate decal.
D. A motor carrier shall be issued an IFTA license and a 2-decal set for each vehicle and the original license or copy shall be carried in the vehicle at all times. Once IFTA decals are affixed to a specific vehicle, they are not transferable to any other vehicle.
E. When a vehicle to which IFTA decals have been affixed is sold, traded, or otherwise disposed of by the operator, or passes from the control of the operator through lease or otherwise, the Field Enforcement Bureau shall be notified within 30 days of the cancellation. If the motor carrier neglects or fails to notify the Field Enforcement Bureau, the motor carrier is responsible for reporting the miles traveled by the vehicle and paying the tax due.
F. A motor carrier shall return unused IFTA decals to the Field Enforcement Bureau.
G. A Maryland domiciled carrier that is required under Tax-General Article, §9-219, Annotated Code of Maryland, to display IFTA decals on each commercial motor vehicle, and that purchases a commercial motor vehicle for titling in Maryland, has 30 days from the date of purchase to obtain an IFTA license and affix IFTA decals to the vehicle. The bill of sale or temporary registration identification documents issued under Transportation Article, §13-402 or 13-405, Annotated Code of Maryland, shall be carried in the cab of the vehicle during this 30-day period. The motor carrier may not operate the vehicle outside Maryland until IFTA decals are displayed.