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