2816                                          LAWS OF MARYLAND                                  Ch. 581

(5) "MANUFACTURER, FACTORY BRANCH, OR DISTRIBUTOR"
MEANS A MANUFACTURER, FACTORY BRANCH, OR DISTRIBUTOR AS DEFINED
IN § 14-1501 OF THIS SUBTITLE.

(B)  SUBJECT TO § 14-1501 OF THIS SUBTITLE, IF A DEALER,
MANUFACTURER, FACTORY BRANCH, OR DISTRIBUTOR IS REQUIRED UNDER A
JUDGMENT, DECREE, ARBITRATION AWARD, OR SETTLEMENT AGREEMENT TO
ACCEPT, OR BY VOLUNTARY AGREEMENT ACCEPTS, RETURN OF A MOTOR
VEHICLE FROM A CONSUMER, THE CONSUMER SHALL BE ENTITLED TO
RECOVER FROM THE COMPTROLLER MOTOR VEHICLE ADMINISTRATION THE
EXCISE TAXES ORIGINALLY PAID BY THE CONSUMER, SUBJECT TO
SUBSECTION (C) OF THIS SECTION.

(C) THE EXCISE TAXES THAT A CONSUMER IS ENTITLED TO RECOVER
UNDER THIS SECTION SHALL BE CALCULATED BASED ON THE AMOUNT OF THE
PURCHASE PRICE OR ANY PORTION OF THE PURCHASE PRICE OF THE MOTOR
VEHICLE THAT THE DEALER, MANUFACTURER, FACTORY BRANCH, OR
DISTRIBUTOR REFUNDS TO THE CONSUMER.

(D) A DEALER, MANUFACTURER, FACTORY BRANCH, OR DISTRIBUTOR
WHO IS REQUIRED UNDER A JUDGMENT, DECREE, ARBITRATION AWARD, OR
SETTLEMENT AGREEMENT TO ACCEPT, OR WHO ACCEPTS, BY VOLUNTARY
AGREEMENT, RETURN OF A MOTOR VEHICLE SHALL NOTIFY THE CONSUMER IN
WRITING THAT THE CONSUMER IS ENTITLED TO RECOVER THE EXCISE TAXES
FROM THE MOTOR VEHICLE ADMINISTRATION.

Article - Transportation

13-809.

(a) (2) "Fair market value" means:

(iii) As to any other used vehicle that is sold
by any person other than a licensed dealer, either:

1. [The] THE GREATER OF THE total

purchase price, if verified by means of a notarized bill of sale,

signed by both the buyer and the seller, in which the actual
price paid for the vehicle is stated OR $300; or

13-817.

(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 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.