The Class 37 Volunteer Fire Company Refund covers tax-paid gasoline and special fuel used in a fire or rescue apparatus owned by a volunteer fire or rescue company incorporated in the state of Maryland.
To qualify for a Class 37 Volunteer Fire Company Refund, the claimant must be a volunteer or nonprofit fire or rescue company incorporated in the state of Maryland.
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:
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