The Class 55 School Bus Refund covers tax-paid for motor fuel bought by a county board of education used in a school bus owned by a county board of education or motor fuel bought by a school bus contractor for use in a school bus used to transport the county’s public school students.
To qualify for a Class 55 School Bus Refund, the claimant must operate a bus that is used only in the operation of a transportation system of a political subdivision of the State to transport the public on a regular schedule between fixed termini, as defined in Title 11 of the Transportation Article.
The claimant should apply for the refund quarterly, but is welcome to apply monthly. 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