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FORM MARYLAND REFUND CLAIM FORM
706 MOTOR FUEL INSTRUCTIONS
TAX
IMPORTANT: Your claim cannot be accepted unless it § 13-1030. False or fraudulent claims for refunds of
is prepared in accordance with the instructions listed motor fuel tax.
below.
(a) False claims: A person who makes or assists
1. The total gallons of fuel purchased in Maryland, another person to make a false claim for refund of
supported by the original invoice for each purchase, motor fuel tax is guilty of a misdemeanor and, on
must be entered in column A corresponding to the conviction, is subject to a fine not exceeding $1,000
period when the fuel was purchased (see invoice date). and imprisonment in the county jail not exceeding six
2. Column A must always equal the sum of column B and months or both.
column C for each line. (b) Fraudulent Claims: A person who fraudulently
3. Multiply the amount in column C of each line by the obtains or assists another person to fraudulently
applicable tax per gallon. Enter this amount in column obtain a refund of motor fuel tax is guilty of a
D for each line. misdemeanor and, on conviction, is subject to a fine
not exceeding $1,000 or imprisonment in the county
jail not exceeding six months or both.
Effective Dates Type Rate
7/1/2015 - 12/31/2015 GAS .321 For more information
7/1/2015 - 12/31/2015 DSL .3285 Visit our Web site at marylandtaxes.gov or call Taxpayer
Service at 1-800-638-2937 or 410-260-7980 from Central
1/1/2016 - 6/30/2016 GAS .3260 Maryland. For the hearing impaired: Maryland Relay Service
1/1/2016 - 6/30/2016 DSL .3335 711.
7/1/2016 - 6/30/2017 GAS .3350 Comptroller of Maryland
7/1/2016 - 6/30/2017 DSL .3425 Revenue Administration Division
7/1/2017 - 6/30/2018 GAS .3380 Attn: Motor Fuel Refund Unit, Room 306B
110 Carroll Street
7/1/2017 - 6/30/2018 DSL .3455 Annapolis, MD 21411
7/1/2018 – 6/30/2019 GAS .353
7/1/2018 – 6/30/2019 DSL .3605
7/1/2019 – 6/30/2020 GAS .3670
7/1/2019 – 6/30/2020 DSL .3745
7/1/2020 – 6/30/2021 GAS .3630
7/1/2020 – 6/30/2021 DSL .3705
7/1/2021 – 6/30/2022 GAS .3610
7/1/2021 – 6/30/2022 DSL .3685
7/1/2022 – 6/30/2023 GAS .4270
7/1/2022 – 6/30/2023 DSL .4345
7/1/2023 - Present GAS .4700
7/1/2023 - Present DSL .4775
4. Add the sum totals of columns A, B, C and D and enter
on the TOTALS line.
5. The sum total of column D will equal your refund.
Provisions of Law Pertaining to Refunds Tax General-
Article, Title 13
§ 13-1029. Violation of motor fuel tax provisions.
A person who violates any provision of Title 9, Subtitle 3 of
this article is guilty of a misdemeanor and, on conviction,
is subject to a fine not exceeding $1,000 or imprisonment
in the county jail not exceeding six months or both.
COM/RAD-082 12/23
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