The Administration may not refund an excise tax collected under Transportation Article, §13-809, Annotated Code of Maryland, except under the following conditions:
A. The return of a vehicle under Commercial Law Article, §14-1502, Annotated Code of Maryland;
B. A determination by the Administration that an overpayment of excise tax has been made as a result of an error in the computation of tax at the time the vehicle is titled; or
C. The acceptance, by voluntary agreement, of the return of a vehicle by a dealer from a consumer or owner within 60 days from the date of sale, provided the vehicle is not being accepted for purposes of trade in exchange for another vehicle.