This is not a legal question, but this may help: If you did not transfer the plate to your new car, you will still be responsible for the excise on the car that was totaled for the period of time it was registered in 2010. Go to the Tax Collector's office in the town/city you paid your excise taxes to with a copy of the Plate Return Receipt. Your 2010 excise tax will be re-calculated up to the date of the Plate Return receipt. However, you may still have to pay penalties and late charges on any unpaid portion. The short answer is that you will need to address this with the Tax Collector who sent you the 2010 excise tax bill. Good luck.