Form 701 "Power Take off Refund Claim" - Maryland

What Is Form 701?

This is a legal form that was released by the Comptroller of Maryland - a government authority operating within Maryland. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2018;
  • The latest edition provided by the Comptroller of Maryland;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 701 by clicking the link below or browse more documents and templates provided by the Comptroller of Maryland.

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Download Form 701 "Power Take off Refund Claim" - Maryland

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FORM
POWER TAKE OFF
MARYLAND
701
Class ______________________
Refund Status _______________
MOTOR FUEL
REFUND CLAIM
TAX
County Code ________________
Tran Status _________________
This claim is subject to audit and possible adjustment. This fuel may be
subject to sales and use tax. See instructions on page 2.
DO NOT WRITE IN SHADED AREAS
Account Number
Sequence Number
SSN / IRS Number
Name (1)
Type of Refund (Check one):
Percentage
Name (2)
Motor Fuel Delivery Vehicle
10%
Address (1)
Concrete Mixing/Concrete Pumping Vehicle
35%
Solid Waste Compacting Vehicle
15%
Address (2)
Qualifying Farm Equipment
55%
City, State, ZIP code
Well-drilling Vehicle
80%
Telephone Number
Period of Claim
E-Mail Address
From _______________________
To ___________________________
Complete the PTO Refund Claim Worksheet on page 2 and enter your total refund amount: $ ______________
CERTIFICATION: Under penalties of perjury, I declare that I have examined this return, and I hereby certify that all statements herein made are true to the best of my knowl-
edge and belief, and that no part of the refund herein claimed has been heretofore paid. I further certify that the tax for which I am claiming a refund has been paid by me to the
seller.
Signed: __________________________________________________________________________________ Date: ____________________________
COM/RAD-078
07/18
FORM
POWER TAKE OFF
MARYLAND
701
Class ______________________
Refund Status _______________
MOTOR FUEL
REFUND CLAIM
TAX
County Code ________________
Tran Status _________________
This claim is subject to audit and possible adjustment. This fuel may be
subject to sales and use tax. See instructions on page 2.
DO NOT WRITE IN SHADED AREAS
Account Number
Sequence Number
SSN / IRS Number
Name (1)
Type of Refund (Check one):
Percentage
Name (2)
Motor Fuel Delivery Vehicle
10%
Address (1)
Concrete Mixing/Concrete Pumping Vehicle
35%
Solid Waste Compacting Vehicle
15%
Address (2)
Qualifying Farm Equipment
55%
City, State, ZIP code
Well-drilling Vehicle
80%
Telephone Number
Period of Claim
E-Mail Address
From _______________________
To ___________________________
Complete the PTO Refund Claim Worksheet on page 2 and enter your total refund amount: $ ______________
CERTIFICATION: Under penalties of perjury, I declare that I have examined this return, and I hereby certify that all statements herein made are true to the best of my knowl-
edge and belief, and that no part of the refund herein claimed has been heretofore paid. I further certify that the tax for which I am claiming a refund has been paid by me to the
seller.
Signed: __________________________________________________________________________________ Date: ____________________________
COM/RAD-078
07/18
FORM
POWER TAKE OFF REFUND CLAIM
MARYLAND
701
MOTOR FUEL
WORKSHEET
TAX
Complete this worksheet to compute your fuel tax PTO refund amount. Submit the completed form with the original invoices for fuel purchases. You are also required to maintain
a permanent record at your office for verification purposes. Detailed records must be available for audit.
Beginning date
___________
Beginning date
___________
Ending date
___________
Ending date
___________
Gasoline
__________
Special Fuel
_________
1. Gallons purchased per original invoices.
(Licensed users/sellers: Enter only taxable fuel gallons placed in PTO qualified vehicles.)
2. Less gallons used in 100% taxable highway vehicles.
3. Total gallons used in PTO highway vehicles.
4. Multiply by the appropriate tax rate.
X
X
5. Total tax paid in PTO highway vehicles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
$
6. Enter the applicable percentage rate(s) from the list below.
X
0. ___ ___
X
0. ___ ___
Multiply the amount(s) on line 5 by the applicable rate
7. Refund amount(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SUBTOTALS $
$
8. Add the subtotals to yield your final refund amount.
Transfer this amount to your Motor Fuel Tax Refund Claim – GT-106. . . . . . . . . . . . . . . . . . . . . . . TOTAL
$
Percentage Rates for Motor Fuel Tax Paid
Motor fuel delivery vehicle: 10% (0.10)
Gasoline & Special Fuel rates & effective dates
7/1/2014-12/31/2014
GAS: .274
SF: .2815
Concrete mixing vehicle/concrete pumping vehicle: 35% (0.35)
1/1/2015-6/30/2015
GAS: .303
SF: .3105
7/1/2015-12/31/2015
GAS: .321
SF: .3285
Solid waste compacting vehicle: 15% (0.15)
1/1/2016-6/30/2016
GAS: .3260 SF: .3335
Qualifying farm equipment: 55% (0.55)
7/1/2016-6/30/2017
GAS: .335
SF: .3425
7/1/2017-6/30/2018
GAS: .338
SF: .3455
Well-drilling vehicle: 80% (0.80)
7/1/2018-Present
GAS: .353
SF: .3605
Provisions of Law Pertaining to Refunds - Tax General Article, Title 13
§ 13-1029 Violation of motor fuel tax provisions: A person who violates any provision of Title 9, Subtitle 3 of this article is guilty of a misdemeanor and, on conviction, is
subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding six months or both.
§ 13-1030 False or fraudulent claims for refunds of motor fuel tax: False claims: A person who makes or assists another person to make a false claim for refund of
motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 and imprisonment in the county jail not exceeding six months or
both. Fraudulent Claims: A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on
conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding six months or both.
COM/RAD-078
07/18
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