The Class 50, 51, 52, 53 and 54 Power Take-Off (PTO) Refund covers tax-paid gasoline or special fuel used by claimants who use the fuel in five types of vehicles that have pumping or other equipment mechanically or hydraulically driven by the engine that propels the vehicle. Maryland statute provides a percentage refund for only these five types of vehicles.
The vehicle types and percentages of the total fuel used that is deemed refundable are:
- Class 50 - Petroleum Delivery Vehicles -10 percent
Class 51 - Concrete Mixing Vehicles/Concrete Pumping Vehicles - 35 percent
Class 52 - Solid Waste Compacting Vehicles - 15 percent
Class 53 - Bulk Spreading Agricultural Highway Vehicles - 55 percent
Class 54 - Well Drilling Vehicles - 80 percent
Total gallons for all invoices submitted must agree with total gallons reported on the worksheet on page 2 of the PTO Refund Claim Form 701(formerly GTD-106-PTO).
Bonded licensed special fuel users must send completed copies of their receipt and disbursement schedules for the period of claim submitted, using the Dealer/Seller Schedule of Receipts – MFT 048 and the Dealer/Seller Schedule of Disbursements – MFT 049 Special fuel users must enter taxable fuel placed in PTO qualified vehicles only on line 1 of the PTO Worksheet. The amount requested for refund may not be deducted as a credit on any motor fuel tax return or International Fuel Tax Agreement (IFTA) report. Detailed records must be available for audit purposes. Retail invoices submitted must show the vehicle license tag number or vehicle unit number.
Claims for the PTO Refund are usually filed quarterly or monthly.
To claim the refund, the claimant must the complete and submit the following forms, along with the appropriate invoices:
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