Upon application of the Commissioner, the Commissioner of Finance and Management shall issue a warrant in favor of any person equitably entitled to a refund of money erroneously paid into the State Treasury for a license or permit to operate a motor vehicle or for the registration of a motor vehicle, trailer, semi-trailer, snowmobile, motorboat, or all-terrain vehicle. A refund shall not be allowed except as provided in this section and sections 325-327 of this title, and shall be paid from the fees remitted to the State Treasury by the Department.
23 V.S.A. § 207