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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



 
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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