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DIGEST OF INTRODUCED BILL
Motor vehicle excise surtax credit. Provides that an owner of a vehicle who sells the vehicle and paid the county motor vehicle excise surtax in a specific amount is entitled to receive a credit for the surtax paid for the vehicle. Provides that the credit may be applied by the owner only against the surtax owed for a vehicle that is purchased during the same registration year. Provides that the owner is not entitled to a refund of any part of a credit that is not used.