Md. Code Regs. 11.15.26.02

Current through Register Vol. 51, No. 25, December 13, 2024

Section 11.15.26.02 - Refund of Excise Tax

The Administration may not refund an excise tax collected under Transportation Article, § 13-809, Annotated Code of Maryland, except under the following conditions:

A. The return of a vehicle under Commercial Law Article, § 14-1502, Annotated Code of Maryland;

B. A determination by the Administration that an overpayment of excise tax has been made as a result of an error in the computation of tax at the time the vehicle is titled; or

C. The acceptance, by voluntary agreement, of the return of a vehicle by a dealer from a consumer or owner within 60 days from the date of sale, provided the vehicle is not being accepted for purposes of trade in exchange for another vehicle.

Md. Code Regs. 11.15.26.02