§ 14-26. Refund of tax.

(a)

Every person holding a current town vehicle license and disposing of the vehicle for which it was issued and not purchasing another vehicle of the same class subject to a town license tax shall be entitled to a refund of the unused portion of the license tax paid by him under this article, upon the surrender, on or before the thirtieth day of September of the then current license year, of the license decal and production of a certificate from the proper state officer that the state license plates and registration certificate for such vehicle have been surrendered. Such refund shall be one-half (½) of the license tax paid. If the surrender of the town decal and state plates and certificate is made on or after the first day of October and on or before the fifteenth day of January of the then current license year, there shall be a similar refund of one-third ( 1/3 ) of the license tax paid. Such refund shall be made from the general funds of the town.

(b)

The above provisions as to refunds shall not apply to persons required to surrender license plates to the state because of violations of the provisions of the state motor vehicle laws.

(Ord. No. 125C, § J)

(Ord. No. 125C, § J)