Marsicovetere v. Department of Motor Vehicles

Appellant Brian Marsieovetere appeals a denial of a refund of the motor vehicle purchase and *563use tax he paid under 32 V.SA. § 8903(b). The denial was made because his request for a refund came after the statute of limitations had tolled under 12 V.S.A. § 517. The superior court granted the State’s summary judgment motion, concluding that 12 V.S.A. § 517 did apply and barred the refund at the time appellant had made his request. Appellant argues the statute does not apply to administrative proceedings conducted by the Department of Motor Vehicles (DMV) and, even if it did, the statute of…