Types of Fuel Tax Refunds

There are several types of refundable situations affecting motor fuel purchased in Maryland and used in agricultural, commercial and government activities and other sectors of public life.

The following links provide more information on the types of refunds, eligibility requirements, necessary documents and nonrefundable situations.

The following types of refund claims for motor fuel taxes paid cannot be honored:

  • Claims filed after one year from the date of purchase.
  • Claims filed after October 1 if the claimant elects to file an annual claim for the 12-month period ending June 30. (The claimant must be set up on annual status prior to filing the claim by completing and submitting an application.)
  • Claims filed after three months following the end of period for which the claim is filed (if the claimant is not filing for a full year).
  • Claims filed for purchases made outside the state of Maryland.
  • Claims filed for any use of fuel that is nonrefundable under current regulations.

Agricultural Refund Class 30

The Class 30 Agricultural Refund covers tax-paid gasoline and special fuels purchased for agricultural use and used in equipment not registered to operate on a public highway.

To qualify for a Class 30 Agricultural Refund, the claimant must use the fuel in off- road equipment, such as tractors, combines, mowers, unlicensed farm trucks, and other related equipment. Agricultural farmers would commonly qualify for this type of refund.

The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

 

Mail the completed and signed original forms and invoices to:

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

Aviation Refund Class 44

The Class 44 Aviation Refund covers tax-paid jet fuel or aviation gasoline used by the following entities or activities:

  • FAA Regulation, Part 121 Operators
  • FAA Regulation, Part 127 Operators
  • FAA Regulation, Part 129 Operators
  • FAA Regulation, Part 135 Operators (Operators must maintain detailed records to substantiate 70 percent usage in the common carriage of persons or properties.)
  • State of Maryland
  • Local Maryland governments
  • U.S. government
  • Foreign governments
  • Aircraft manufacturers located in Maryland.
  • Agricultural activities (Aircraft must be used 70 percent of the time.)

To qualify, the claimant must be licensed by the Federal Aviation Administration under any of the regulations listed above. In addition, the claimant must submit a copy of the FAA registration to Comptroller of Maryland in order to receive a valid motor fuel tax exemption certificate. Government agencies must also submit indication of their respective government affiliation.

The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only)
GTD-101-AV Aviation Fuel Tax Statement
706 Refund Claim Form (formerly GTD-106)

 

Mail the completed and signed original forms and invoices to:

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

Commercial and Industrial Refund Class 33

The Class 33 Commercial and Industrial Refund covers tax-paid gasoline and special fuels purchased for off-road use. To qualify, all fuel must be used off-road.

The following types of entities would qualify for this type of refund:

  • Construction
  • Country clubs
  • County government agencies (off-road usage)
  • Electric companies
  • Engineering
  • Engine testing
  • Excavating
  • Explosive mixing
  • Forestry
  • Generators
  • Grain drying
  • Internal combustion engine at fixed location
  • Landfills
  • Lumber companies
  • Mining
  • Nurseries
  • Recycling
  • Sand and gravel companies
  • State government agencies
  • Vehicle assembly plants
  • Vehicles owned by a Maryland chapter of the American Red Cross or a bona fide unit of a national veterans organization

Refrigerated trucks

Refrigerated trucks may qualify for a refund only if the truck has a separate fuel tank used solely for the “pony” engine on the rear of the truck, with separate flow meters to accurately measure the gallons that would be fully refundable.

The claimant for the Class 33 Commercial and Industrial Refund must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

Mail the completed and signed original forms and invoices to:

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

Commercial Boat Refund Class 32

The Class 32 Commercial Boat Refund covers tax-paid gasoline and special fuels purchased for use in commercial vessels, except fuel purchases made at a state marina in Maryland. Any fuel purchased at a state marina is not subject to the Maryland motor fuel tax.

The following types of commercial vessels would qualify for this type of refund:

  • Boat and skidoo rentals
  • Fishing and crabbing vessels 
  • Marine towing
  • Skiffs and wave runner rentals 
  • Charter boats

Rental companies must certify that the user of the rental watercraft has not been charged for the fuel used and the watercraft must be licensed with the Maryland Department of Natural Resources for a commercial purpose.

The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

 

Mail the completed and signed original forms and invoices to:

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

Domestic and Institutional Refund Class 35

The Class 35 Domestic and Institutional Refund covers tax-paid gasoline and special fuel used in hospitals and institutions. State correctional facilities and state hospitals would qualify for this type of refund.

The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only)
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

 

Mail the completed and signed original forms and invoices to:

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

Exports Refund Class 40

The Class 40 Exports Refund covers tax-paid gasoline or special fuel purchased in Maryland by licensed suppliers and exported into other states. Fuel suppliers would commonly qualify for this type of refund.

Claims for the Class 40 Exports Refund must be filed monthly. It is not necessary to submit any invoices with the claim, but the claim will be verified by checking dealer reports submitted monthly to the Motor Fuel Tax Unit.

To claim the refund, the claimant must submit the following completed forms:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only)
COM/RAD 079 Motor Fuel Exports (Summary for the month of all motor fuel activity. Submit in duplicate).
COM/RAD 080 Statement of Sales Outside of the State of Maryland (Detail by customer name, delivery location and number of gallons exported. Submit in duplicate).
COM/RAD 081 Certificate of Verification of Out-of-State Shipments(This form must be first submitted to the state into which the fuel is exported, and signed by the proper authority to verify the total amount of gallons of fuel exported to their state).
706 Refund Claim Form (formerly GTD-106)
  Export Contact List for neighboring states
  Refund Document Checklist

 

Mail completed and signed original forms and invoices to:

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

Government Refund Class 36

The Class 36 Government Refund usually covers bulk gasoline only. It covers requests from any supplier who has paid Maryland tax on fuel purchased and then resold to the federal government without receiving remittance from the federal government for the tax. Government refunds are also issued to government agencies that purchased retail gas or diesel fuel for government vehicles and paid tax on the purchase.

To qualify for the Class 36 Government Refund, the entity must be a licensed retail fuel supplier or a government agency.

Claims for the Class 36 Government Refund must be filed monthly. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices for the sales to government:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only)
COM/RAD 091 Government Authorization Form (This form must be completed by the federal government agency)
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

 

Mail the completed and signed original forms and invoices to:

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

Nonprofit Organization Refund Class 60

The Class 60 Nonprofit Organization Refund covers tax-paid gasoline and special fuels used in cars, vans and buses owned and used by a nonprofit organization to provide transportation services for elderly, handicapped, or low income individuals.

To qualify for the refund, the nonprofit organization must provide the following documents as proof of eligibility:

To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

 

Mail the completed and signed original forms and invoices to:

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

The following types of refund claims for motor fuel taxes paid cannot be honored:

  • Claims filed after one year from the date of purchase.
  • Claims filed after October 1 if the claimant elects to file an annual claim for the 12-month period ending June 30.  (The claimant must be set up on annual status prior to filing the claim by completing and submitting an application.)
  • Claims filed after three months following the end of period for which the claim is filed (if the claimant is not filing for a full year).
  • Claims filed for purchases made outside the state of Maryland.  
  • Claims filed for any use of fuel that is nonrefundable under current regulations.               

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.

On Demand Response Trips Class 95

The Class 95 On Demand Response Trips Refund is for the motor fuel taxes paid for use by a vehicle that is used only in the transportation system of a local jurisdiction to transport the public via demand response trips. Demand response trips are defined as transporting passengers who are unable to use regular schedule, fixed termini services and includes trips that are required under the federal Americans with Disabilities Act.

The claimant should apply for the refund quarterly, but is welcome to apply monthly. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

 

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
MFT-RA Refund Affidavit For Demand Response Trips
  Refund Document Checklist (On Demand Response Trips only)

 

Mail the completed and signed original forms and invoices to:

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

Power Takeoff Refund Class 50, 51, 52, 53 and 54

The Class 50, 51, 52, 53 and 54 Power Take-Off (PTO) Refund covers tax-paid gasoline or special fuel used by claimants who use the fuel in five types of vehicles that have pumping or other equipment mechanically or hydraulically driven by the engine that propels the vehicle. Maryland statute provides a percentage refund for only these five types of vehicles.

The vehicle types and percentages of the total fuel used that is deemed refundable are:

  • Class 50 - Petroleum Delivery Vehicles -10 percent
  • Class 51 - Concrete Mixing Vehicles/Concrete Pumping Vehicles - 35 percent
  • Class 52 - Solid Waste Compacting Vehicles - 15 percent
  • Class 53 - Bulk Spreading Agricultural Highway Vehicles - 55 percent
  • Class 54 - Well Drilling Vehicles - 80 percent

Total gallons for all invoices submitted must agree with total gallons reported on the worksheet on page 2 of the PTO Refund Claim Form 701(formerly GTD-106-PTO).

Bonded licensed special fuel users must send completed copies of their receipt and disbursement schedules for the period of claim submitted, using the Dealer/Seller Schedule of Receipts – MFT 048 and the Dealer/Seller Schedule of Disbursements – MFT 049 Special fuel users must enter taxable fuel placed in PTO qualified vehicles only on line 1 of the PTO Worksheet. The amount requested for refund may not be deducted as a credit on any motor fuel tax return or International Fuel Tax Agreement (IFTA) report.  Detailed records must be available for audit purposes. Retail invoices submitted must show the vehicle license tag number or vehicle unit number.

Claims for the PTO Refund are usually filed quarterly or monthly.

To claim the refund, the claimant must the complete and submit the following forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
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 Receipts (For bonded, licensed special fuel users)
701
(replaces GTD-106-PTO)
PTO Refund Claim Form
  Refund Document Checklist

 

Mail the completed and signed original forms and invoices to:

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

Public Transportation Refund Class 90

The Class 90 Public Transportation Refund covers tax-paid gasoline and special fuel purchased and used in buses that are used only in the operation of a transportation system of a political subdivision of the state.

The fuel must be used to transport the public on regular schedules between fixed termini. For more information, see Section 11-148 and Section 11-122 of Transportation Article 11, Annotated Code of Maryland.

The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

 

Mail the completed and signed original forms and invoices to:

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

State Agencies Refund Class 70

The Class 70 State Agencies Refund covers tax-paid gasoline and special fuel purchased by Maryland state agencies from a vendor under contract with the Department of General Services and used in the operation of state vehicles. The fuel must be used only by the state agency.

To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used (This form does not need to be completed if copies of the billing and driver reports are submitted for each month of the claim period).
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist
  Commercial fuel purchase invoices (Do not submit the fleet summary).

 

Commercial Fuel Bulk Invoices: Enter on the Record of Motor Fuel Used –COM/RAD-061 the gallons used in each vehicle and other equipment. Be sure to label the blank columns by vehicle or type of equipment. The totals for each month are acceptable when filing the claim, but daily records must be available for audit purposes.

Commercial Fuel Site Purchases: It is not necessary to complete the Record of Motor Fuel Used form, if you submit a copy of the billing and driver report (detailed vehicle summary) for each commercial fuel site invoice.  If you are billed by vehicle, send the vehicle report.  Either of these reports shows how much fuel was used in each vehicle.

If any fuel purchased was not used by your agency, or is unaccountable, please deduct this from your refundable total and enter it in the nonrefundable column. Tax-paid fuel that is purchased and used off-road by your agency is also refundable.

Mail the completed and signed original forms and invoices to:

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

School Bus Refund Class 55

The Class 55 School Bus Refund covers tax-paid for motor fuel bought by a county board of education used in a school bus owned by a county board of education or motor fuel bought by  a school bus contractor for use in a school bus used to transport the county's public school students.

The claimant should apply for the refund quarterly, but is welcome to apply monthly. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

 

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
MFT-RA Refund Affidavit For School Bus Contractors
  Refund Document Checklist (School Bus Refunds only)

 

Mail the completed and signed original forms and invoices to:

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

Volunteer Fire Company Refund Class 37

The Class 37 Volunteer Fire Company Refund covers tax-paid gasoline and special fuel used in a fire or rescue apparatus owned by a volunteer fire or rescue company incorporated in the state of Maryland.

To qualify for a Class 37 Volunteer Fire Company Refund, the claimant must be a volunteer or nonprofit fire or rescue company incorporated in the state of Maryland.

The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only).
COM/RAD 061 Record of Motor Fuel Used
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist

Mail the completed and signed original forms and invoices to:

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