In this chapter, the following terms have the meanings indicated. Terms Defined. “Administration” means the Motor Vehicle Administration. “Consumer” has the meaning stated in Commercial Law Article, §14-1501(b), Annotated Code of Maryland. “Owner” has the meaning stated in Transportation Article, §11-143, Annotated Code of Maryland. The Administration may not refund an excise tax collected under Transportation Article, §13-809, Annotated Code of Maryland, except under the following conditions: The return of a vehicle under Commercial Law Article, §14-1502, Annotated Code of Maryland; 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 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. The Administration shall allow a credit for any excise tax paid by a consumer or owner for a vehicle returned under Regulation .02A and C of this chapter towards the excise tax imposed for a replacement vehicle. If the excise tax on the replacement vehicle exceeds that paid on the returned vehicle, the consumer or owner shall pay the difference to the dealer. If the excise tax on the replacement vehicle is less than that paid on the returned vehicle, the Administration shall refund the difference to the consumer or owner. Transportation Article, §§12-104(b), 13-808, and 13-817, Annotated Code of Maryland Effective date: November 8, 1993 (20:22 Md. R. 1708) Chapter revised effective June 5, 1995 (22:11 Md. R. 822)