A trade-in allowance under Transportation Article, §13-809(a)(3)(ii), Annotated Code of Maryland, may be applied to the purchase price of a leased vehicle if: The trade-in is in the same owner's name as the name of the lessee on the purchased vehicle; or The vehicle is: Owned by the same leasing company purchasing the vehicle; Being assigned to the dealer; and Becoming a part of the dealers inventory for resale. A trade-in does not include a vehicle acquired by a dealer but not assigned to a dealer.