| Business Payment Vendor Payment POPULAR View Your Account Payment Instructions EITC Assistant Tax Calculators Estimated Taxes Penalties SE HABLA ESPAÑOL Forms Individual Tax Forms 2023 Individual Tax Forms Individual Tax Forms 2022 Income Tax Forms 2023 Instruction Booklets 502 - Resident Return 502B - Dependents Information PV - Income Tax Payment Voucher 502AC - Artwork Contribution 502AE - Income A&E District 502CR - Tax Credits 502INJ - Injured Spouse 502R - Retirement Income 502S - Heritage Structure Rehabilitation 502SU - Subtractions Income 502TP - Computation of Tax 502UP - Underpayment 502V - Vehicle Charitable Use 502X - Amended 505 - Nonresident Return 505NR - NR Computation 505SU - NR Subtractions 505X - NR Amended 515 - NR Local Return 588 - Direct Deposit 129 - Copy of Tax Form Request 130 - Cert Tax Filings 106 - Stop Pymt Request Withholding Forms Estate & Fiduciary All Individual Tax Forms Business Forms 2023 Business Income Tax Forms Business Tax Forms 2023 Business Income Tax Forms 2023 Instruction Booklets CRA 500 500CRW 500D - 2024 500DM 500E 500UP EL101B EL102B Employer Withholding SUT Exemption Cert. Application All Business Tax Forms POPULAR What's New This Tax Year Individual Tax Instructions Individuals File for Free Online Business Tax Instructions Businesses File for Free Online News Press Releases Media Contacts Comptroller Initiatives POPULAR Social Media Toolkits Core Priorities What's New for the Tax Year 2023 MD-VIEW Transparency Portal NEW* Job Postings EITC Assistant Unclaimed Property Security Comptroller of Maryland Privacy Statement Office of Legislative Affairs State Agency Fraud Reporting Identity Protection Elder Financial Abuse Blocked Tax Preparers Warning Signs of Fraudulent Tax Preparers POPULAR What's New for the Tax Year 2023 Where's My Refund Unclaimed Property About the Agency Comptroller Brooke Lierman Office of the Comptroller Core Priorities Taxpayer Services ( TSD) Board of Public Works ( BPW) Bureau of Revenue Estimates ( BRE) Central Payroll Bureau ( CPB) Office of Communications ( OOC) Compliance Division ( CD) Office of Administration and Finance ( A & F) Field Enforcement Bureau ( FEB) General Accounting Division ( GAD) Information Technology Division ( ITD) Office of Risk Management ( ORM) Office of Fair Practices ( OFP) Hearings & Appeals Office of Human Resources ( OHR) Revenue Administration Division ( RAD) Unclaimed Property Division Locations Join Our Team Home Business Taxes Motor Fuel Tax Motor Fuel Tax Refund Claim Forms Motor Fuel Tax Refund Claim Forms Maryland motor fuel tax refund claims must be filed on certain forms required by the Comptroller of Maryland and verified according to Tax-General Article Section 2-103, Annotated Code of Maryland . All refund claims must also be supported by original invoices. The time limit for claiming a refund is one year from the date of purchase, if you are filing for a full year. If you choose to file an annual claim for the 12-month period ending June 30, you must file the claim by October 1 of that year. Your account must be set up on annual status prior to filing the claim. If you are not filing for a full year, the time limit is three months following the end of the period for which the claim is filed. You can expect to receive your refund within four to six weeks after your claim has been approved. If the claim is disallowed, you may appeal the ruling by applying for an informal hearing . The following links provide downloadable fuel tax refund claim forms, verification documents and general instructions for completing and submitting the documents. Form Description COM/RAD 028 Refund Questionnaire 768A/ 768D/ 768S ( replaces MFT 048) Dealer/Seller Schedule of Receipts ( for bonded, licensed special fuel users) 769A/ 769D/ 769S ( replaces MFT 049) Dealer/Seller Schedule of Disbursements ( for bonded, licensed special fuel users) COM/RAD 061 Record of Motor Fuel Used COM/RAD 079 Motor Fuel Exports COM/RAD 080 Statement of Sales Outside of the State of Maryland COM/RAD 081 Certificate of Verification of Out-of-State Shipments COM/RAD 091 Government Authorization Form GTD-101-AV Aviation Fuel Tax Statement 701 ( replaces GTD-106-PTO) PTO Refund Claim Form 706 ( replaces GTD-106) Refund Claim Form Refund Document Checklist Completing Motor Fuel Tax Refund Claim Forms All applicants must submit original copies of the completed claim forms. Some forms require signatures to certify that all of the statements are true; no part of the claim has been paid previously; and the tax has been paid to the seller of the fuel. The Refund Questionnaire ( COM/RAD 028) is to be completed at the time of the initial claim and submitted with the claim form. Complete pages 1 and 2 and list all vehicles and equipment with identifying information and fuel types. The Refund Questionnaire can also be used to update information. Enter on the Record of Motor Fuel Used ( COM/RAD 061) information about the location of fuel use, business type, and the total of refundable and non-refundable gallons used in each type of equipment. Totals for each month are acceptable when filing a claim, but daily records must be available for audit . Invoices covering purchases must also be submitted when filing a claim. The total gallons for all invoices must agree with total gallons used ( taxable and non-taxable) on the Record of Motor Fuel Used - COM/RAD-061. The U. S. Government Refund Authorization ( COM/RAD 091) must be completed by the appropriate agency of the U. S. government. The invoices for the sales to the government agency, Refund Questionnaire, Record of Motor Fuel Used and U. S. Government Refund Authorization forms must reflect monthly sales to the government agency and must be submitted to the Comptroller of Maryland within one year from the date of sale. Enter on the Refund Claim Form 706 ( formerly GTD-106), the claim period, total of all gallons purchased and the total refundable and non-refundable usage of all fuel purchased. Your Social Security or IRS number must be reported as well. You must also sign and date the form. The PTO Refund Claim Form 701 ( formerly GTD-106-PTO) is used to report the refund amount that is to be paid by the different power take-off ( PTO) units, based on the total gallons of motor fuel purchased and used, the fuel tax rates and the appropriate percentage of fuel tax assigned to each PTO. In addition, enter the claim period, total of all gallons purchased and the total refundable and non-refundable usage of all fuel purchased. Your Social Security or IRS number must be reported as well. You must also sign and date the form. The worksheet on page 2 of the form is used to calculate the final refund amount that is to be paid by the different power take-off ( PTO) units, based on the total gallons of motor fuel purchased and used, the fuel tax rates and the appropriate percentage of fuel tax assigned to each PTO. Total gallons for all invoices submitted must agree with total gallons used on the worksheet. Enter on the Statement of Sales and/or Transfers Outside of the State of Maryland ( COM/RAD 080) the total gallonage by customer, delivery location, and type of fuel. The form must be submitted in duplicate. Enter on the Motor Fuel Exports ( COM/RAD 079) all motor fuel activity for the month, including inventory, purchases, taxes paid, and sales within and outside Maryland. The form must be signed and submitted in duplicate. The Certificate of Verification of Out-of-State Shipments ( COM/RAD 081) must be submitted to the state of exportation to verify that the requested refundable gallons were reported as imported into that state. The Aviation Fuel Tax Refund Statement ( GT-101-AV) is used to report your current exemption certificate, number of aircraft and company information. In addition, you must sign and date the form. Special fuel users Licensed special fuel users/sellers must submit copies of their user/seller receipts and disbursements schedules in lieu of the original invoices. Licensed users/sellers must also enter taxable fuel placed in PTO qualified vehicles only on line 1 of the PTO Worksheet. Bonded licensed special fuel users must submit completed copies of the Dealer/Seller Schedule of Receipts ( Form 768A, Form 768D, or Form 768S; these forms replace MFT-048) and Dealer/Seller Schedule of Disbursements ( Form 769A, Form 769D, or Form 769S; these forms replace MFT-049) with their PTO refund claim. For more information about these two forms, contact the Motor Fuel Tax Unit. Change in company name or federal ID Attach to your refund claim a photocopy of the federal Form SS-4 that you submitted to IRS which indicates your current name and federal identification number. For more information about Form SS-4, visit the IRS Web site . In addition to the copy of your Form SS-4, submit a letter stating the effective date and any other information you feel we may need. False claims A person who fraudulently obtains, or assists another person to fraudulently obtain a refund, is guilty of a misdemeanor. Upon conviction, each person is subject to a maximum of a $1, 000 fine or imprisonment for up to six months, or both. © 2024 Comptroller of Maryland Your Rights as a Taxpayer Accessibility Translate Disclaimer TTY 1-800-735-2258 TTY 7-1-1 ( in MD) Original text Rate this translation Your feedback will be used to help improve Google Translate | Business Payment Vendor Payment POPULAR View Your Account Payment Instructions EITC Assistant Tax Calculators Estimated Taxes Penalties SE HABLA ESPAÑOL Forms Individual Tax Forms 2023 Individual Tax Forms Individual Tax Forms 2022 Income Tax Forms 2023 Instruction Booklets 502 - Resident Return 502B - Dependents Information PV - Income Tax Payment Voucher 502AC - Artwork Contribution 502AE - Income A&E District 502CR - Tax Credits 502INJ - Injured Spouse 502R - Retirement Income 502S - Heritage Structure Rehabilitation 502SU - Subtractions Income 502TP - Computation of Tax 502UP - Underpayment 502V - Vehicle Charitable Use 502X - Amended 505 - Nonresident Return 505NR - NR Computation 505SU - NR Subtractions 505X - NR Amended 515 - NR Local Return 588 - Direct Deposit 129 - Copy of Tax Form Request 130 - Cert Tax Filings 106 - Stop Pymt Request Withholding Forms Estate & Fiduciary All Individual Tax Forms Business Forms 2023 Business Income Tax Forms Business Tax Forms 2023 Business Income Tax Forms 2023 Instruction Booklets CRA 500 500CRW 500D - 2024 500DM 500E 500UP EL101B EL102B Employer Withholding SUT Exemption Cert. Application All Business Tax Forms POPULAR What's New This Tax Year Individual Tax Instructions Individuals File for Free Online Business Tax Instructions Businesses File for Free Online News Press Releases Media Contacts Comptroller Initiatives POPULAR Social Media Toolkits Core Priorities What's New for the Tax Year 2023 MD-VIEW Transparency Portal NEW* Job Postings EITC Assistant Unclaimed Property Security Comptroller of Maryland Privacy Statement Office of Legislative Affairs State Agency Fraud Reporting Identity Protection Elder Financial Abuse Blocked Tax Preparers Warning Signs of Fraudulent Tax Preparers POPULAR What's New for the Tax Year 2023 Where's My Refund Unclaimed Property About the Agency Comptroller Brooke Lierman Office of the Comptroller Core Priorities Taxpayer Services ( TSD) Board of Public Works ( BPW) Bureau of Revenue Estimates ( BRE) Central Payroll Bureau ( CPB) Office of Communications ( OOC) Compliance Division ( CD) Office of Administration and Finance ( A & F) Field Enforcement Bureau ( FEB) General Accounting Division ( GAD) Information Technology Division ( ITD) Office of Risk Management ( ORM) Office of Fair Practices ( OFP) Hearings & Appeals Office of Human Resources ( OHR) Revenue Administration Division ( RAD) Unclaimed Property Division Locations Join Our Team Home Business Taxes Motor Fuel Tax Motor Fuel Tax Refund Claim Forms Motor Fuel Tax Refund Claim Forms Maryland motor fuel tax refund claims must be filed on certain forms required by the Comptroller of Maryland and verified according to Tax-General Article Section 2-103, Annotated Code of Maryland . All refund claims must also be supported by original invoices. The time limit for claiming a refund is one year from the date of purchase, if you are filing for a full year. If you choose to file an annual claim for the 12-month period ending June 30, you must file the claim by October 1 of that year. Your account must be set up on annual status prior to filing the claim. If you are not filing for a full year, the time limit is three months following the end of the period for which the claim is filed. You can expect to receive your refund within four to six weeks after your claim has been approved. If the claim is disallowed, you may appeal the ruling by applying for an informal hearing . The following links provide downloadable fuel tax refund claim forms, verification documents and general instructions for completing and submitting the documents. Form Description COM/RAD 028 Refund Questionnaire 768A/ 768D/ 768S ( replaces MFT 048) Dealer/Seller Schedule of Receipts ( for bonded, licensed special fuel users) 769A/ 769D/ 769S ( replaces MFT 049) Dealer/Seller Schedule of Disbursements ( for bonded, licensed special fuel users) COM/RAD 061 Record of Motor Fuel Used COM/RAD 079 Motor Fuel Exports COM/RAD 080 Statement of Sales Outside of the State of Maryland COM/RAD 081 Certificate of Verification of Out-of-State Shipments COM/RAD 091 Government Authorization Form GTD-101-AV Aviation Fuel Tax Statement 701 ( replaces GTD-106-PTO) PTO Refund Claim Form 706 ( replaces GTD-106) Refund Claim Form Refund Document Checklist Completing Motor Fuel Tax Refund Claim Forms All applicants must submit original copies of the completed claim forms. Some forms require signatures to certify that all of the statements are true; no part of the claim has been paid previously; and the tax has been paid to the seller of the fuel. The Refund Questionnaire ( COM/RAD 028) is to be completed at the time of the initial claim and submitted with the claim form. Complete pages 1 and 2 and list all vehicles and equipment with identifying information and fuel types. The Refund Questionnaire can also be used to update information. Enter on the Record of Motor Fuel Used ( COM/RAD 061) information about the location of fuel use, business type, and the total of refundable and non-refundable gallons used in each type of equipment. Totals for each month are acceptable when filing a claim, but daily records must be available for audit . Invoices covering purchases must also be submitted when filing a claim. The total gallons for all invoices must agree with total gallons used ( taxable and non-taxable) on the Record of Motor Fuel Used - COM/RAD-061. The U. S. Government Refund Authorization ( COM/RAD 091) must be completed by the appropriate agency of the U. S. government. The invoices for the sales to the government agency, Refund Questionnaire, Record of Motor Fuel Used and U. S. Government Refund Authorization forms must reflect monthly sales to the government agency and must be submitted to the Comptroller of Maryland within one year from the date of sale. Enter on the Refund Claim Form 706 ( formerly GTD-106), the claim period, total of all gallons purchased and the total refundable and non-refundable usage of all fuel purchased. Your Social Security or IRS number must be reported as well. You must also sign and date the form. The PTO Refund Claim Form 701 ( formerly GTD-106-PTO) is used to report the refund amount that is to be paid by the different power take-off ( PTO) units, based on the total gallons of motor fuel purchased and used, the fuel tax rates and the appropriate percentage of fuel tax assigned to each PTO. In addition, enter the claim period, total of all gallons purchased and the total refundable and non-refundable usage of all fuel purchased. Your Social Security or IRS number must be reported as well. You must also sign and date the form. The worksheet on page 2 of the form is used to calculate the final refund amount that is to be paid by the different power take-off ( PTO) units, based on the total gallons of motor fuel purchased and used, the fuel tax rates and the appropriate percentage of fuel tax assigned to each PTO. Total gallons for all invoices submitted must agree with total gallons used on the worksheet. Enter on the Statement of Sales and/or Transfers Outside of the State of Maryland ( COM/RAD 080) the total gallonage by customer, delivery location, and type of fuel. The form must be submitted in duplicate. Enter on the Motor Fuel Exports ( COM/RAD 079) all motor fuel activity for the month, including inventory, purchases, taxes paid, and sales within and outside Maryland. The form must be signed and submitted in duplicate. The Certificate of Verification of Out-of-State Shipments ( COM/RAD 081) must be submitted to the state of exportation to verify that the requested refundable gallons were reported as imported into that state. The Aviation Fuel Tax Refund Statement ( GT-101-AV) is used to report your current exemption certificate, number of aircraft and company information. In addition, you must sign and date the form. Special fuel users Licensed special fuel users/sellers must submit copies of their user/seller receipts and disbursements schedules in lieu of the original invoices. Licensed users/sellers must also enter taxable fuel placed in PTO qualified vehicles only on line 1 of the PTO Worksheet. Bonded licensed special fuel users must submit completed copies of the Dealer/Seller Schedule of Receipts ( Form 768A, Form 768D, or Form 768S; these forms replace MFT-048) and Dealer/Seller Schedule of Disbursements ( Form 769A, Form 769D, or Form 769S; these forms replace MFT-049) with their PTO refund claim. For more information about these two forms, contact the Motor Fuel Tax Unit. Change in company name or federal ID Attach to your refund claim a photocopy of the federal Form SS-4 that you submitted to IRS which indicates your current name and federal identification number. For more information about Form SS-4, visit the IRS Web site . In addition to the copy of your Form SS-4, submit a letter stating the effective date and any other information you feel we may need. False claims A person who fraudulently obtains, or assists another person to fraudulently obtain a refund, is guilty of a misdemeanor. Upon conviction, each person is subject to a maximum of a $1, 000 fine or imprisonment for up to six months, or both. © 2024 Comptroller of Maryland Your Rights as a Taxpayer Accessibility Translate Disclaimer TTY 1-800-735-2258 TTY 7-1-1 ( in MD) Original text Rate this translation Your feedback will be used to help improve Google Translate |