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§ 13-817. Issuance of tax refund

West's Annotated Code of MarylandTransportation

West's Annotated Code of Maryland
Transportation
Title 13. Vehicle Laws--Certificates of Title and Registration of Vehicles (Refs & Annos)
Subtitle 8. Titling Fees and Taxes (Refs & Annos)
Part III. Miscellaneous Provisions
MD Code, Transportation, § 13-817
§ 13-817. Issuance of tax refund
Currentness
Refund based on overpayment of tax
(a) 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.
Refund based on refund of purchase price or return of vehicle
(b) 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.

Credits

Added by Acts 1977, c. 14, § 2, eff. July 1, 1977. Amended by Acts 1985, c. 581.
Formerly Art. 66 ½, § 3-833.
MD Code, Transportation, § 13-817, MD TRANS § 13-817
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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