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Motor Fuel Tax Refund Terminology

Power-Take-Off (PTO) - Maryland statute provides a percentage refund for five types of vehicles which have pumping or other equipment mechanically or hydraulically driven by the engine that propels the vehicle. The vehicle types and percentages of the total fuel used that is deemed refundable are: concrete mixing vehicles (35 percent), fuel delivery vehicles (10 percent), solid waste compacting vehicles (15 percent), well-drilling vehicles (80 percent), and bulk spreading agricultural highway vehicles (55 percent).

No additional categories of PTO vehicles have been introduced through legislation, nor do additional PTO categories qualify for any percentage refund when fueled directly from the tank that powers the vehicle engine.  Without separate flow meters the refundable gallons cannot be accurately measured. If you have a separate tank dedicated solely for the pony engine on the rear of your trucks, this would be fully refundable.

Nonrefundable gallons - Fuel used on-highway or for taxable purposes.

Refundable gallons - Fuel used off-road in equipment and machines; fuel used for any nontaxable purpose.

Worksheet - Record of gallonage totals of motor fuel used for taxable and non-taxable purposes. 

Questionnaire Form used to list equipment, type of fuel used, bulk storage tanks (quantity, size and location), and type of refund classification.

Claim form Form shows total of fuel purchases, nonrefundable and refundable gallons, amount of refund being requested, and signature of claimant.

Claimant - The individual or company applying for the refund for fuel used by them.

Retail service station - Gasoline station or filling station.

Bulk invoices - Invoices from sellers for bulk purchases that are put in bulk storage tanks of the refund claimant.

Bulk storage tanks - Tanks used to store bulk purchases of fuel.

Electronically generated invoices - Electronically generated invoices created by the retail seller of fuel from keycard purchases made by the refund claimant.

Metered gallons - Gallons that are preprinted on invoices by the meters on fuel delivery trucks, showing the total gallons of the fuel pumped into bulk storage tanks.

Reefers - Refrigerated trailers that are fueled directly into a separate tank on trailer.

Site location numbers - Some electronically generated invoices only show a site location number and not an address. A listing of site location addresses must also be submitted to verify that the fuel is purchased in Maryland.

Period of claim - The period during which the fuel was purchased. 

Links for Refund Information
Business Tax Types
Motor Fuel Tax
Refund Information
  Claim Forms
  Types of Fuel Tax Refunds
  Motor Fuel Tax Refunds FAQs
  MFT Refund Claim Legislation
  Invoice Requirements
  Motor Fuel Tax Refund Terminology
  Motor Fuel Tax Refund Assistance
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