Section 13-817 - Refund of overpayment or excise taxes.
§ 13-817. Refund of overpayment or excise taxes.
(a) Overpayment.- If the Administration determines that an overpayment has been made under this subtitle, the Administration may submit the overpayment and the supporting information, whether accompanied by a written claim or not, to the State Comptroller for refund to the person entitled to it.
(b) Excise taxes.- The Administration may refund the full or any portion of the excise taxes paid by a consumer for a motor vehicle, if the dealer, manufacturer, factory branch, or distributor, by voluntary agreement or subject to the provisions of § 14-1502 of the Commercial Law Article, refunds the full or any portion of the purchase price or accepts return of the motor vehicle.
[An. Code 1957, art. 661/2, § 3-833; 1977, ch. 14, § 2; 1985, ch. 581.]