Boat Tax Refunds

Refunds are available for overypayments of vessel excise taxes just as they are for overpayment of other taxes, although the procedures for boat tax refunds are less well established. Please call 443-716-4400 or send an email to Please note that the following page is for informational purposes only and does not institute any legal advice from Lochner Law Firm, P.C. See Legal Disclaimer page for more information.

The following tax payers may be entitled to a refund:
  1. Boats purchased out of the state, that were not intended to be principally used in the state. [As of 2010 the time for receiving a refund on these grounds has expired. It is estimated that Maryland tax payers allowed the DNR to keep almost tens of thousands of dollars to which it was not entitled by not seeking a refund in a timely manner following our offices' successful defense of the Kushell v. DNR case.]

  2. Owners that paid tax in another jurisdiction, but were required to pay additional taxes to Maryland.

  3. Owners that built a vessel in Maryland, and federally documented it as opposed to registering and titling it with the state.

In order to evaluate your case, it will be helpful if you have the following information when you call or write:

  1. How did you obtain your vessel? Did you have it built? Did you purchase it in another state, or purchase it in Maryland?

  2. What type of boat was it, how much did you pay for it, and how much is it worth today? When did you pay the tax to the State? (NOTE: THERE IS A 3 YEAR STATUTE OF LIMITATIONS ON REFUND CLAIMS. If you are approaching three Years (3) since you made your payment, contact us immediately.)

  3. How much did you pay the State for tax, penalty and interest?

For other information concerning vessel excise taxes, please visit our Maritime Articles section on this site.