COMAR 03.03.01.09 — § 9 Volumetric and Temperature Adjusted Gallons.

.09 Volumetric and Temperature Adjusted Gallons.
A.
Licensees Reporting on a Temperature Adjusted Basis.
(1)
Inventory. If inventory is reported on a temperature adjusted basis (“net”), all receipts shall be reported on that basis.
(2)
Sales. If inventories and receipts are reported on a “net” basis (temperature adjusted), and any sales are made on a “gross” (not temperature adjusted) basis, the sales shall be documented and the adjustments resulting therefrom reported on the appropriate form.
B.
Licensees Reporting on a Gross (Not Temperature Adjusted) Basis.
(1)
Inventory. If inventory is reported on a “gross” (not temperature adjusted) basis, all receipts shall be reported on that basis.
(2)
Sales. If inventories and receipts are reported on a “gross” (not temperature adjusted) basis, and any sales are made on a “net” (temperature adjusted) basis, the sales shall be documented and the adjustments reported on the appropriate form.
C.
“Volumetric gallon of motor fuel” means the United States gallon of 231 cubic inches as measured by volume.
D.
“Temperature corrected gallon of motor fuel” means a volumetric gallon of 231 cubic inches adjusted to the measurement of a gallon at 60?F as determined by API/ASTM-IP Petroleum Measurement Table, “Table 6B”.
E.
Natural Gas. In order to determine the quantity of liquid or compressed natural gas consumed, the following formulas will be used:
(1)
Liquefied natural gas: 100 cubic feet at 14.73 psi and 60?F shall be considered as 1 gallon of liquid motor fuel;
(2)
Compressed natural gas: 1 cubic foot multiplied by .00831 shall be considered as 1 gallon of liquid motor fuel.
F.
Liquid Propane Gas. To determine the quantity of liquid propane gas consumed, the following formula will be used:
(1)
If product is gauged in decitherms, divide by 9.1 to convert to gallons;
(2)
If product is gauged in pounds, divide by 4.24 to convert to gallons (To convert decitherms to pounds, multiply by .465).