Unannotated Code of Maryland (Last Updated: May 16, 2014) |
TRANSPORTATION |
TITLE 13. VEHICLE LAWS -- CERTIFICATES OF TITLE AND REGISTRATION OF VEHICLES |
SUBTITLE 8. TITLING FEES AND TAXES |
PART III. MISCELLANEOUS PROVISIONS |
§ 13-817. Refund of overpayment or excise taxes
Latest version.
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(a) Overpayment. -- If the Administration determines that an overpayment has been made under this subtitle, the Administration may submit the overpayment and the supporting information, whether accompanied by a written claim or not, to the State Comptroller for refund to the person entitled to it.
(b) Excise taxes. -- The Administration may refund the full or any portion of the excise taxes paid by a consumer for a motor vehicle, if the dealer, manufacturer, factory branch, or distributor, by voluntary agreement or subject to the provisions of § 14-1502 of the Commercial Law Article, refunds the full or any portion of the purchase price or accepts return of the motor vehicle.