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Completing Motor Fuel Tax Refund Claim Forms and Supporting Documents

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.



 
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