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:
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