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:
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