Section 13-817 – Refund of Overpayment or Excise Taxes

    (a)    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)    The Administration may refund the full or any portion of the excise […]

Section 13-818 – Fuel Efficiency Surcharge or Fuel Efficiency Credit

    (a)    (1)    In this section the following words have the meanings indicated.         (2)    “Fuel economy” has the meaning stated in § 4064 of the Internal Revenue Code as determined and adjusted by the U.S. Environmental Protection Agency to account for the difference between controlled laboratory conditions and actual road driving.         (3)    “Model type” and “model year” have the meaning […]