Section 2.92.150. Refund of tax or fee.

	(a)  The department will not refund a tax or fee when any portion of the tax or fee has been used.  
	(b)  The department will not refund a tax or fee paid by an applicant unless the applicant can prove that the tax or fee has already been paid more than once for the current licensing period or can demonstrate that a refund is necessary to correct an administrative error. An application for a refund due to an administrative error must be received by the department not later than six years after the date of the error.  
	(c)  The department will not refund the fees for a personalized plate unless the plate selection has already been issued to another individual or is rejected or revoked under 2 AAC 92.120 for cause. An application for a refund must be received by the division not later than 90 days after the date on the letter notifying the plate holder of the rejection or recall. Recalled plates must be surrendered before a refund will be issued.  
	(d)  The department may refund the registration fees and taxes for the current registration period paid by a person who was eligible for an exemption under AS 28.10.011(6), 28.10.181(d), 28.10.411(f), or 2 AAC 92.130(b) if the person was eligible for exemption during the entire registration period.  
	(e)  Repealed 10/10/2014.  
	(f)  The department may refund fees for a vehicle that is destroyed, sold, or moved from the state between the time the registration fees are paid and the start of the registration period if the request is received by the department within 60 days of the start of the registration period. The registration plates and appropriate year validation tab must be surrendered with the refund request.  
	(g)  The department may refund registration fees and taxes for registrations renewed before the expiration of a registration period if the  
		(1) application for a refund is received by the department not later than 60 days after renewal; and  
		(2) unused validation tab is returned with the application or not later than 60 days after the date of a request from the department that the unused tab be returned.  
	(h)  The department will issue a refund only to the record holder at the address of record, except for a  
		(1) motor vehicle dealer, if the motor vehicle dealer provides  
			(A) a copy of the sales agreement showing that the amount of fees collected was less than the amount submitted to the department;  
			(B) proof that the fees were reimbursed to the registered owner; and  
			(C) a statement signed by the registered owner requesting that the refund be issued to the motor vehicle dealer; or  
		(2) previous owner whom the department determines to be eligible.  

Authorities

28.05.011

Notes

Authority

AS 28.05.011

History

Eff. 7/1/2006, Register 178; am 1/1/2011, Register 196; am 10/10/2014, Register 212