# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 26 — Refund of Excise Tax

#### Regulation .02 Refund of Excise Tax.

*COMAR 11.15.26.02*

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.