The Comptroller of Maryland allows claims for refunds of motor fuel taxes paid under authority of Tax-General Article Section 2-103, Annotated Code of Maryland.
Only fuel that was purchased in Maryland at the current fuel tax rates may be refundable and the fuel must be used before a refund can be paid.
Generally, motor fuel used in gasoline- or special fuel-powered vehicles that are registered to operate on a public highway is taxable and nonrefundable – unless the vehicles are equipped with in-line flow meters or bypass meters to measure eligible fuel that is used for a refundable purpose.
Motor fuel tax licensees due a refund may file a claim within one year from the date of the invoice showing the amount of tax paid.
The following links provide more information on the types of refunds, eligibility, procedures for claims, invoice requirements and the appropriate forms and instructions.