Section 11-409 - Rebate program for retail sales.

§ 11-409. Rebate program for retail sales.
 

Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernment entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernment entity shall require the buyer of a household appliance to certify that: 

(1) the household appliance was purchased at a retail sale in the State; or 

(2) the buyer paid the applicable State sales and use tax. 
 

[2010, ch. 650.]