26- 239 C.M.R. ch. 106, § 20
If the manufacturer accepts an arbitrator's decision granting a refund to a consumer lessee, compliance with this decision shall be accomplished within 21 days of receipt of the decision and shall include payment of the refund to the consumer, satisfaction of the lessor's interest, and obtainment of clear title to the vehicle.
For the purpose of calculating the refund's reasonable allowance for use, the "purchase price" of the leased vehicle shall be equal to a reasonable estimate of the vehicle's retail price ("gross capitalized cost") if it had been sold at the time the consumer entered into the lease. This estimate shall be based on, but not limited to, the manufacturer's suggested retail price for that vehicle, if such a figure is available.
26- 239 C.M.R. ch. 106, § 20