A. A trade-in allowance under Transportation Article, §13-809(a)(3)(ii), Annotated Code of Maryland, may be applied to the purchase price of a leased vehicle if:
(1) The trade-in is in the same owner's name as the name of the lessee on the purchased vehicle; or
(2) The vehicle is:
(a) Owned by the same leasing company purchasing the vehicle;
(b) Being assigned to the dealer; and
(c) Becoming a part of the dealers inventory for resale.
B. A trade-in does not include a vehicle acquired by a dealer but not assigned to a dealer.