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Government Refund Class 36

The Class 36 Government Refund usually covers bulk gasoline only. It covers requests from any supplier who has paid Maryland tax on fuel purchased and then resold to the federal government without receiving remittance from the federal government for the tax. Government refunds are also issued to government agencies that purchased retail gas or diesel fuel for government vehicles and paid tax on the purchase.

To qualify for the Class 36 Government Refund, the entity must be a licensed retail fuel supplier or a government agency.

Claims for the Class 36 Government Refund must be filed monthly. To claim the refund, the claimant must submit the following completed forms, along with the appropriate invoices for the sales to government:

Form Description
COM/RAD 028 Refund Questionnaire (Use for initial claim only)
COM/RAD 091 Government Authorization Form (This form must be completed by the federal government agency)
706 Refund Claim Form (formerly GTD-106)
  Refund Document Checklist


Mail the completed and signed original forms and invoices to:

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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