Motor Fuel Tax Refund Claim Forms

Maryland motor fuel tax refund claims must be filed on certain forms required by the Comptroller of Maryland and verified according to Tax-General Article Section 2-103, Annotated Code of Maryland. All refund claims must also be supported by original invoices.

The time limit for claiming a refund is one year from the date of purchase, if you are filing for a full year. If you choose to file an annual claim for the 12-month period ending June 30, you must file the claim by October 1 of that year. Your account must be set up on annual status prior to filing the claim. If you are not filing for a full year, the time limit is three months following the end of the period for which the claim is filed.

You can expect to receive your refund within four to six weeks after your claim has been approved. If the claim is disallowed, you may appeal the ruling by applying for an informal hearing.

The following links provide downloadable fuel tax refund claim forms, verification documents and general instructions for completing and submitting the documents.

Form Description
COM/RAD 028 Refund Questionnaire
768A/768D/768S (replaces MFT 048) Dealer/Seller Schedule of Receipts (for bonded, licensed special fuel users)
769A/769D/769S (replaces MFT 049) Dealer/Seller Schedule of Disbursements (for bonded, licensed special fuel users)
COM/RAD 061 Record of Motor Fuel Used
COM/RAD 079 Motor Fuel Exports
COM/RAD 080 Statement of Sales Outside of the State of Maryland
COM/RAD 081 Certificate of Verification of Out-of-State Shipments
COM/RAD 091 Government Authorization Form
GTD-101-AV Aviation Fuel Tax Statement
701
(replaces GTD-106-PTO)
PTO Refund Claim Form
706
(replaces GTD-106)
Refund Claim Form
  Refund Document Checklist

 

All applicants must submit original copies of the completed claim forms. Some forms require signatures to certify that all of the statements are true; no part of the claim has been paid previously; and the tax has been paid to the seller of the fuel.

The Refund Questionnaire (COM/RAD 028) is to be completed at the time of the initial claim and submitted with the claim form. Complete pages 1 and 2 and list all vehicles and equipment with identifying information and fuel types. The Refund Questionnaire can also be used to update information.

Enter on the Record of Motor Fuel Used (COM/RAD 061) information about the location of fuel use, business type, and the total of refundable and non-refundable gallons used in each type of equipment. Totals for each month are acceptable when filing a claim, but daily records must be available for audit. Invoices covering purchases must also be submitted when filing a claim. The total gallons for all invoices must agree with total gallons used (taxable and non-taxable) on the Record of Motor Fuel Used COM/RAD-061.

The U.S. Government Refund Authorization (COM/RAD 091) must be completed by the appropriate agency of the U.S. government. The invoices for the sales to the government agency, Refund Questionnaire, Record of Motor Fuel Used and U.S. Government Refund Authorization forms must reflect monthly sales to the government agency and must be submitted to the Comptroller of Maryland within one year from the date of sale.

Enter on the Refund Claim Form 706 (formerly GTD-106), the claim period, total of all gallons purchased and the total refundable and non-refundable usage of all fuel purchased. Your Social Security or IRS number must be reported as well. You must also sign and date the form.

The PTO Refund Claim Form 701 (formerly GTD-106-PTO) is used to report the refund amount that is to be paid by the different power take-off (PTO) units, based on the total gallons of motor fuel purchased and used, the fuel tax rates and the appropriate percentage of fuel tax assigned to each PTO. In addition, enter the claim period, total of all gallons purchased and the total refundable and non-refundable usage of all fuel purchased. Your Social Security or IRS number must be reported as well. You must also sign and date the form.

The worksheet on page 2 of the form is used to calculate the final refund amount that is to be paid by the different power take-off (PTO) units, based on the total gallons of motor fuel purchased and used, the fuel tax rates and the appropriate percentage of fuel tax assigned to each PTO. Total gallons for all invoices submitted must agree with total gallons used on the worksheet.

Enter on the Statement of Sales and/or Transfers Outside of the State of Maryland (COM/RAD 080) the total gallonage by customer, delivery location, and type of fuel. The form must be submitted in duplicate.

Enter on the Motor Fuel Exports (COM/RAD 079) all motor fuel activity for the month, including inventory, purchases, taxes paid, and sales within and outside Maryland. The form must be signed and submitted in duplicate.

The Certificate of Verification of Out-of-State Shipments (COM/RAD 081) must be submitted to the state of exportation to verify that the requested refundable gallons were reported as imported into that state.

The Aviation Fuel Tax Refund Statement (GT-101-AV) is used to report your current exemption certificate, number of aircraft and company information. In addition, you must sign and date the form.

Special fuel users

Licensed special fuel users/sellers must submit copies of their user/seller receipts and disbursements schedules in lieu of the original invoices. Licensed users/sellers must also enter taxable fuel placed in PTO qualified vehicles only on line 1 of the PTO Worksheet. Bonded licensed special fuel users must submit completed copies of the Dealer/Seller Schedule of Receipts (Form 768A, Form 768D, or Form 768S; these forms replace MFT-048) and Dealer/Seller Schedule of Disbursements(Form 769A, Form 769D, or Form 769S; these forms replace MFT-049) with their PTO refund claim. For more information about these two forms, contact the Motor Fuel Tax Unit.

Change in company name or federal ID

Attach to your refund claim a photocopy of the federal Form SS-4 that you submitted to IRS which indicates your current name and federal identification number. For more information about Form SS-4, visit the IRS Web site. In addition to the copy of your Form SS-4, submit a letter stating the effective date and any other information you feel we may need.

False claims

A person who fraudulently obtains, or assists another person to fraudulently obtain a refund, is guilty of a misdemeanor. Upon conviction, each person is subject to a maximum of a $1,000 fine or imprisonment for up to six months, or both.