Motor Fuel Tax

Motor carrier returns

Motor carriers registered with Maryland under the International Fuel Tax Agreement (IFTA) must file quarterly IFTA fuel use tax reports by the following due dates noted in this chart:

IFTA Reporting Period	Due Date
1st Quarter January 1-March 31	April 30
2nd Quarter April 1-June 30	July 31
3rd Quarter July 1-September 30	October 31
4th Quarter October 1-December 31	January 31

File your IFTA quarterly reports electronically or mail your paper forms to:

Comptroller of Maryland
IFTA
P.O. Box 2171.
Annapolis, MD. 21404-2171

Motor fuel reports

Dealers, distributors, special fuel sellers, special fuel users, and turbine fuel sellers, must file a report for each month in which they sell or use motor fuel in the state of Maryland.

For months when there is no activity, a report must be filed stating "No Activity." Please note that six or more consecutive months of "No Activity" may be grounds for license cancellation. This report must be filed on or before the last day of the following month. If mailed, the report must be postmarked at least two days prior to the last day of the month.

File your motor fuel monthly reports electronically or mail your paper forms to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21404-2191

Invoice Requirements

Only invoices that are issued at the time of each purchase can be accepted to support a claim. A separate invoice for each purchase must be sent with each claim for refund.

All refund claims must be supported by original invoices. If you submit copies of the original invoices, you must also include a statement that the originals are available for audit purposes. Carbon copies must also meet certain requirements, as discussed below and set forth in COMAR 03.03.02.02 (See COMAR Online).

To speed up the processing of your refund, add up all receipts for each vehicle and/or equipment, type of fuel, and month and make sure the totals match up with the information reported on your Refund Claim Form 706 (formerly GTD-106).

Carbon copies

Carbon copies of invoices will be accepted only if the copies were used in meter imprinters to print the number of gallons metered, or the copies are multi-part forms that meet the following conditions:

• The original (top part) is used as a shipping/delivery ticket.
• The form has been approved by the Comptroller.
• The part used as an invoice is preprinted with the notation "Original Invoice" or other language approved by the Comptroller.

Unacceptable documents

The following documents are not acceptable for refund purposes:

• Accounts receivable invoices.
• Buyback invoices, statements and assignments.
• Invoices that are stamped with the word "statement."

Invoices generated under the following circumstances will also be disallowed:

• Purchase invoices prepared by a claimant when the claimant operates the fuel dispenser (pump).
• Claims filed in absence of satisfactory records for auditing purposes whenever the seller does not prepare an actual invoice at the time of sale.

Credit card invoices

Credit card invoices must meet all the requirements of retail invoicing.
Supporting documentation must be sent to confirm that the account number belongs to the refund claimant.  You can send a bill or statement showing the account number with your name.

Service station invoices

The following information must be reported on fuel invoices from service stations and other retail dispensers:

• Actual date of purchase.
• Name, address/location of seller.
• Name of purchaser. (Purchaser's signature shall be accepted on electronically generated invoices.)
• Number of gallons purchased.
• Type of fuel and total cost of fuel.
• Serial or sequential numbers. (Time-referenced electronically generated invoices shall be accepted as serialized.)
• Run calculator tapes on retail invoices.

Prepaid invoices showing a dollar amount without the actual gallons dispensed will not be accepted as valid tax-paid invoices.

Bulk invoices

The following information must be reported on invoices submitted by a claimant for fuel delivered into the claimant's bulk storage tank:

• Actual date of delivery.
• Name and address of seller preprinted on the invoice.
• Name and address of purchaser.
• Amount of motor fuel tax charged. (If tax is not charged, enter the statement: "Maryland motor fuel tax is not included.")
• Number of metered gallons purchased.
• Type of fuel and total cost.
• Serial or sequential invoice numbers.
• Run calculator tapes on invoices by fuel type per month.

Detailed records, such as fueling tickets, logs or other accounting records prepared at the time any vehicles are fueled from bulk storage tanks, must also be retained for audit purposes.

Electronically generated invoices

Electronically generated documents must meet the requirements of COMAR 03.03.02 and must be approved for use by the Comptroller of Maryland.

The following information is pre-printed on the electronically generated documents:

• A breakdown of fuel purchases by vehicle.
• Total pages showing total gallons and fuel type.
• Site locations listed by number instead of address.
• List of location addresses.

All out-of-state purchases must be deducted from the totals that are to be reported on the claim form.

Readable microfiche copies

Invoices may also be supported by readable microfiche copies.

Bonded licensed special fuel users

Bonded licensed special fuel users seeking a refund claim for a power-take-off vehicle must submit copies of their user/seller receipts and disbursement schedules in lieu of the original invoices. For more information, see Power-Take-Off Refund - Class 50, 51, 52, 53 and 54.

Altered invoices

Any claims accompanied by altered invoices will be investigated thoroughly.  If the investigation proves that an invoice has been altered in any respect, the altered invoice may not be honored.

Power-Take-Off (PTO) - Maryland statute provides a percentage refund for five types of vehicles which have pumping or other equipment mechanically or hydraulically driven by the engine that propels the vehicle. The vehicle types and percentages of the total fuel used that is deemed refundable are: concrete mixing vehicles (35 percent), fuel delivery vehicles (10 percent), solid waste compacting vehicles (15 percent), well-drilling vehicles (80 percent), and bulk spreading agricultural highway vehicles (55 percent).

No additional categories of PTO vehicles have been introduced through legislation, nor do additional PTO categories qualify for any percentage refund when fueled directly from the tank that powers the vehicle engine.  Without separate flow meters the refundable gallons cannot be accurately measured. If you have a separate tank dedicated solely for the pony engine on the rear of your trucks, this would be fully refundable.

Nonrefundable gallons - Fuel used on-highway or for taxable purposes.

Refundable gallons - Fuel used off-road in equipment and machines; fuel used for any nontaxable purpose.

Worksheet - Record of gallonage totals of motor fuel used for taxable and non-taxable purposes. 

Questionnaire ‐ Form used to list equipment, type of fuel used, bulk storage tanks (quantity, size and location), and type of refund classification.

Claim form ‐ Form shows total of fuel purchases, nonrefundable and refundable gallons, amount of refund being requested, and signature of claimant.

Claimant - The individual or company applying for the refund for fuel used by them.

Retail service station - Gasoline station or filling station.

Bulk invoices - Invoices from sellers for bulk purchases that are put in bulk storage tanks of the refund claimant.

Bulk storage tanks - Tanks used to store bulk purchases of fuel.

Electronically generated invoices - Electronically generated invoices created by the retail seller of fuel from keycard purchases made by the refund claimant.

Metered gallons - Gallons that are preprinted on invoices by the meters on fuel delivery trucks, showing the total gallons of the fuel pumped into bulk storage tanks.

Reefers - Refrigerated trailers that are fueled directly into a separate tank on trailer.

Site location numbers - Some electronically generated invoices only show a site location number and not an address. A listing of site location addresses must also be submitted to verify that the fuel is purchased in Maryland.

Period of claim - The period during which the fuel was purchased. 

E-mail

You can e-mail your motor fuel tax refund questions to us at taxhelp@marylandtaxes.gov. Please include your business name, address and your nine-digit federal employer identification number (FEIN) or eight-digit Maryland central registration number in your e-mail message. This will help us generate a quick response to your inquiry.

Telephone Assistance

You can also obtain motor fuel tax and IFTA refund assistance over the phone by calling 410-260-7980 from Central Maryland, or toll-free 1-800-638-2937 from elsewhere in Maryland. Telephone assistance is available Monday through Friday, 8:00 a.m. - 5:00 p.m.

Fax

You can fax any necessary documents to us at 410-974-2243. Keep in mind that you cannot fax your fuel tax refund claim forms to us - the original, signed documents must be submitted.

Mailing Address

Mail your completed forms and related documents to:

COMPTROLLER OF MARYLAND
REVENUE ADMINISTRATION DIVISION
MOTOR FUEL TAX REFUND UNIT
110 CARROLL ST
ANNAPOLIS MD 21411-0001