The Class 30 Agricultural Refund covers tax-paid gasoline and special fuels purchased for agricultural use and used in equipment not registered to operate on a public highway.
To qualify for a Class 30 Agricultural Refund, the claimant must use the fuel in off- road equipment, such as tractors, combines, mowers, unlicensed farm trucks, and other related equipment. Agricultural farmers would commonly qualify for this type of refund.
The claimant must apply for the refund at least once a year. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices:
Mail the completed and signed original forms and invoices to:
COMPTROLLER OF MARYLAND
REVENUE ADMINISTRATION DIVISION
MOTOR FUEL TAX UNIT
110 CARROLL ST
ANNAPOLIS MD 21411-0001