Skip to Main Content
<< Back | Return to Main COMAR Search Page

15 records match your request.

FileAbstract
03.03.02.00.htm 03.03.02.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 03 MOTOR FUEL TAX Chapter 02 Refund Claim―Motor Fuel Tax Authority: Tax-General Article, §2-103, Annotated Code of Maryland
03.03.02.01.htm 03.03.02.01. 01 Claim Form and Procedure.. Claims for the refund of motor fuel tax shall be made on forms required by the Comptroller and verified by the affidavit of the claimant or an officer if the claimant is a corporation.
03.03.02.02.htm 03.03.02.02. 02 Claims Supported by Original Invoices.. A. Claims shall be supported by original invoices to be approved for refund. Invoices for fuel delivered into claimant's bulk storage tank shall show:1) Actual date of delivery;. 2) Name and address of purchaser;. 3) Name and address of seller preprinted on the invoice;. 4) The amount of motor fuel tax charged;. 5) If tax is not charged, the statement "Maryland Motor Fuel Tax is not included".
03.03.02.03.htm 03.03.02.03. 03 Carbon Copies.. A. Except as provided in §B of this regulation, carbon copies of invoices may not be accepted.. B. Carbon copies may be accepted when used in:. 1) Meter imprinters to print the number of gallons metered; or. 2) Multi-part forms if:. a) The original (top part) is used as a shipping/delivery ticket,. b) The form has been approved by the Comptroller, and. c) The part used as an invoice has preprinted on it the notation "Original Invoice" or other languag
03.03.02.04.htm 03.03.02.04. 04 Credit Card Invoices.. A. Credit card and retail service station invoices may not be acceptable for refund purposes unless they meet all the requirements of Regulation .02 of this chapter.B. Credit card invoices containing only the purchaser's account number shall be accepted, if supporting documentation is provided that confirms the account number of the refund claimant.
03.03.02.05.htm 03.03.02.05. 0 Certain Invoices Not Acceptable.. Accounts receivable invoices, buy back invoices, statements, and assignments are not acceptable for refund purposes.
03.03.02.06.htm 03.03.02.06. 06 Altered Invoices.. Claims accompanied by altered invoices shall be investigated thoroughly. If the investigation proves an invoice has been altered in any respect, the altered invoice may not be honored.
03.03.02.07.htm 03.03.02.07. 07 Gallonage Records.. A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes.B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxable and nontaxable modes of operation.C. Refund claim information shall be reported on forms prescribed by the Comptroller..
03.03.02.08.htm 03.03.02.08. 08 Retail Electronic Invoicing System.. Electronically generated documents may be considered original invoices if they:. A. Meet all the requirements of Regulation .02 of this chapter; and. B. Have been approved for use by the Comptroller..
03.03.02.09.htm 03.03.02.09. 09 Disallowed Invoices.. The following shall be disallowed:. A. Purchase invoices prepared by a claimant when the claimant operates the fuel dispenser (pump) and. B. Claims filed in the absence of satisfactory records for auditing purposes whenever the seller does not prepare an actual invoice at the time of sale.
03.03.02.10.htm 03.03.02.10. 10 Refunds―Tank Leaks.. A. A claimant shall notify the Comptroller immediately upon discovery of a leak or suspected leak and immediately implement the following procedure:1) Determine physical inventory using gauge sticks;. 2) Maintain daily meter readings of all pumps;. 3) Maintain daily gauge stick readings of all tanks;. 4) Maintain gauge stick readings before and after each tank receipt; and. 5) Provide a copy of the credit memorandum from a supplier or casualty unde
03.03.02.11.htm 03.03.02.11. 11 Identifying Number.. A. Refund claimants shall indicate on forms provided by the Comptroller their identifying number, currently in effect with the federal government, which shall be one of the following:1) Federal identification number;. 2) Federal employers' identification number; or. 3) Social Security number.. B. All applications shall be completed in full before submission..
03.03.02.12.htm 03.03.02.12. 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,
03.03.02.13.htm 03.03.02.13. 13 Appeal―Informal Hearing.. A. A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in COMAR 03.01.01.04.B. Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.
03.03.02.9999.htm 03.03.02.9999. Administrative History Effective date: April 1, 1973. Regulations .01, .02D, .04, .06―08, .10, .15A, .16 amended effective November 22, 1982 (9:23 Md. R. 2255)Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984 (11:20 Md. R. 1740). Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255). Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255) repealed effective October 8, 1984 (11:20 Md. R. 1740)
<< Back | Return to Main COMAR Search Page