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Subject 560-10-25 LICENSE PLATE FEE REFUNDS

Rule 560-10-25-.01 Motor Vehicle License Plate Fee Refunds by County Tax Commissioners or Tax Collectors

County tax commissioners or tax collectors may make refunds of motor vehicle license plate fees to taxpayers, for motor vehicle tags issued by such tax officials, which have been erroneously or illegally assessed and collected from such taxpayers subject to the following:

(a) Refund for over-charges on previous year license plates and/or decals-A refund may be made for no more than two (2) previous years' over-charges. To be entitled to any refund the taxpayer must surrender the owner's registration certificate for each year for which a refund is sought, along with a written request for refund, to the tax official. To insure that only one refund is made a deserving taxpayer, the tax official shall, prior to making any refund, contact the Internal Administration Unit to determine if the refund sought has previously been made.
(b) Refund of a current year license plate fee for a vehicle not owned or operated by the taxpayer-A refund of a current year license plate fee may be made to a taxpayer who did not own or operate the vehicle at any time during the current calendar year. The tax official must obtain from the taxpayer a written request for a refund, the owner's registration certificate, tag and/or decal, along with a sworn affidavit from the taxpayer certifying when and how the vehicle was disposed of the previous year.
(c) Refunds of previously reported current year license plate fees for an issued incorrect class of tag and/or decal-The tax official must obtain from the taxpayer a written request for refund, the owner's registration certificate, incorrect class tag and/or decal. A correct class tag and/or decal must be purchased by the taxpayer and the purchase must be reported to the Internal Administration Unit and paid for by the tax official on his report Form MVA-13. The tax official must denote on the taxpayer's request for a refund the correct class tag and/or decal number being issued.
(d) Refund of current year motor vehicle license plate fees when two (2) tags and/or decals are issued in the same name and for the same vehicle-The tax official must obtain from the taxpayer a written request for a refund, the owner's registration certificate, tag and/or decal along with a copy of the owner's registration certificate for the tag and/or decal being retained by the taxpayer. Refunds are not permitted under this provision when the registrant voluntarily relinquishes a valid, unexpired license plate and purchases a special license plate during a period other than the registrant's registration renewal period.
(e) County tax commissioners' or tax collectors' request for reimbursement for refunds previously made by the tax officials to taxpayers -The county tax official shall submit a written request for refund to the Internal Administration Unit for reimbursement of license fees refunded to the taxpayer. The written request shall contain the taxpayer's name, the amount refunded to the taxpayer and the date refunded. Supporting the tax official's written request shall be the taxpayer's written request for refund and all items required to be surrendered by the taxpayer under this rule.