Sec. 03.03.02.12. Solid Waste Compacting, Redi-Mix, Petroleum Motor Vehicles, Well Drilling Motor Vehicles, and Certain Farm Equipment Vehicles

A. Claims for refund authorized by Tax-General Article, §13-901(f)(1)(ii)4, Annotated Code of Maryland, shall be on refund forms provided or approved by the Comptroller and may not be deducted as a credit on any tax return or IFTA report.

B. Claims shall include:

(1) Original invoices as prescribed by Regulation .02 of this chapter, and, in instances where the fuel is purchased from retail service stations, the invoices shall also include:

(a) Vehicle license tag number, or

(b) Vehicle unit number;

(2) A statement of fuel used, which indicates the following for each vehicle involved in the claim:

(a) Vehicle license tag number or unit number, and

(b) Total gallons of fuel used.

C. Claims for refund of taxes paid on fuel used from a claimant's bulk storage facility shall:

(1) Include original invoices for all bulk purchases;

(2) Be submitted only after all fuel represented by that invoice, or invoices, is actually used and accounted for; and

(3) Include a statement of fuel used, which indicates for each vehicle, the information in §B(2) of this regulation, and if any fuel is used from the same bulk storage, for vehicles for which the tax is nonrefundable, indicate those gallons used.

D. If vehicles are fueled from claimant's bulk storage, detailed records required by Regulation .07 of this chapter shall be maintained for audit purposes. These records shall support all information submitted on the statement of fuel used as specified in §§B(2) and C(3) of this regulation and be in the form of fueling tickets, fueling logs, or other accounting records acceptable to the Comptroller, prepared at the time of vehicle fueling.

E. Claimants licensed under Tax-General Article, Title 9, Subtitle 3, Annotated Code of Maryland, maintaining bulk storage from which vehicles are fueled, shall report and pay the tax required before filing a claim for refund.

F. Claims shall be considered only for qualifying vehicles using Maryland tax-paid fuel.