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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 03.03.03.03 B. (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.



 
Links for Refund Information
Business Tax Types
Motor Fuel Tax
Refund Information
  Claim Forms
  Types of Fuel Tax Refunds
  Motor Fuel Tax Refunds FAQs
  MFT Refund Claim Legislation
  Invoice Requirements
  Motor Fuel Tax Refund Terminology
  Motor Fuel Tax Refund Assistance
 
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