# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 26 — Refund of Excise Tax

#### Regulation .01 Definitions.

*COMAR 11.15.26.01*

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Administration” means the Motor Vehicle Administration.

  (2) “Consumer” has the meaning stated in Commercial Law Article, §14-1501(b), Annotated Code of Maryland.

  (3) “Owner” has the meaning stated in Transportation Article, §11-143, Annotated Code of Maryland.