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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



 
Links for Types of Fuel Tax Refunds
Business Tax Types
Motor Fuel Tax
Refund Information
Types of Fuel Tax Refunds
  Agricultural Refund
  Aviation Refund
  Claim Forms
  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
  School Bus Refund
  Volunteer Fire Company Refund
 
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