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Aviation Refund Class 44

The Class 44 Aviation Refund covers tax-paid jet fuel or aviation gasoline used by the following entities or activities:

  • FAA Regulation, Part 121 Operators
  • FAA Regulation, Part 127 Operators
  • FAA Regulation, Part 129 Operators
  • FAA Regulation, Part 135 Operators (Operators must maintain detailed records to substantiate 70 percent usage in the common carriage of persons or properties.)  
  • State of Maryland
  • Local Maryland governments
  • U.S. government
  • Foreign governments
  • Aircraft manufacturers located in Maryland.
  • Agricultural activities (Aircraft must be used 70 percent of the time.)

To qualify, the claimant must be licensed by the Federal Aviation Administration under any of the regulations listed above. In addition, the claimant must submit a copy of the FAA registration to Comptroller of Maryland in order to receive a valid motor fuel tax exemption certificate. Government agencies must also submit indication of their respective government affiliation.

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:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only)
GTD-101-AV Aviation Fuel Tax Statement
706 Refund Claim Form (formerly GTD-106)

 

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



 
Links for Types of Fuel Tax Refunds
Business Tax Types
Motor Fuel Tax
Refund Information
Types of Fuel Tax Refunds
  Agricultural Refund
  Aviation Refund
  Claim Forms
  Commercial and Industrial Refund
  Commercial Boat Refund
  Domestic and Institutional Refund
  Exports Refund
  Government Refund
  Nonprofit Organization Refund
  Nonrefundable Situations
  Power Takeoff Refund
  Public Transportation Refund
  State Agencies Refund
  School Bus Refund
  Volunteer Fire Company Refund
 
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