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Motor Fuel Tax Refunds

The Comptroller of Maryland allows claims for refunds of motor fuel taxes paid under authority of Tax-General Article Section 2-103, Annotated Code of Maryland.

Only fuel that was purchased in Maryland at the current fuel tax rates may be refundable and the fuel must be used before a refund can be paid.

Generally, motor fuel used in gasoline- or special fuel-powered vehicles that are registered to operate on a public highway is taxable and nonrefundable unless the vehicles are equipped with in-line flow meters or bypass meters to measure eligible fuel that is used for a refundable purpose.

Motor fuel tax licensees due a refund may file a claim within one year from the date of the invoice showing the amount of tax paid.

The following links provide more information on the types of refunds, eligibility, procedures for claims, invoice requirements and the appropriate forms and instructions.

Links for Refund Information
Business Tax Types
Motor Fuel Tax
Refund Information
  Claim Forms
  Types of Fuel Tax Refunds
  Motor Fuel Tax Refunds FAQs
  MFT Refund Claim Legislation
  Invoice Requirements
  Motor Fuel Tax Refund Terminology
  Motor Fuel Tax Refund Assistance
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