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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
MFT 048 Dealer/Seller Schedule of Receipts (for bonded, licensed special fuel users)
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
GTD-106-PTO PTO Refund Claim Form
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist


 
Links for Types of Fuel Tax Refunds
Business Tax Types
Motor Fuel Tax
Refund Information
Types of Fuel Tax Refunds
  Agricultural Refund
  Aviation Refund
  Commercial and Industrial Refund
  Commercial Boat Refund
  Domestic and Institutional Refund
  Exports Refund
  Government Refund
  Nonprofit Organization Refund
  Nonrefundable Situations
  Power Takeoff Refund
  Public Transportation Refund
  State Agencies Refund
  Volunteer Fire Company Refund
  Claim Forms
 
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