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Exports Refund Class 40

The Class 40 Exports Refund covers tax-paid gasoline or special fuel purchased in Maryland by licensed suppliers and exported into other states. Fuel suppliers would commonly qualify for this type of refund.

Claims for the Class 40 Exports Refund must be filed monthly. It is not necessary to submit any invoices with the claim, but the claim will be verified by checking dealer reports submitted monthly to the Motor Fuel Tax Unit.

To claim the refund, the claimant must submit the following completed forms:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only)
COM/RAD 079 Motor Fuel Exports (Summary for the month of all motor fuel activity. Submit in duplicate).
COM/RAD 080 Statement of Sales Outside of the State of Maryland (Detail by customer name, delivery location and number of gallons exported. Submit in duplicate).
COM/RAD 081 Certificate of Verification of Out-of-State Shipments(This form must be first submitted to the state into which the fuel is exported, and signed by the proper authority to verify the total amount of gallons of fuel exported to their state).
706 Refund Claim Form (formerly GTD-106)
  Export Contact List for neighboring states
  Refund Document Checklist

 

Mail 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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