32-5B-1 Imposition of tax--Rate--Failure to pay as misdemeanor. 32-5B-1.1 Licensing and payment of tax on leased vehicles--Assessment of tax upon purchase by lessee--Lessor to assign title and certify price, fees and title. 32-5B-1.2 Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax. 32-5B-1.3 Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser. 32-5B-1.4 Licensing and payment of excise tax on new vehicle by dealer. 32-5B-1.5 Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt. 32-5B-2 Exempt vehicles. 32-5B-2.1 Repealed. 32-5B-3 Dealer's inventory exempt--Filing required. 32-5B-4 Purchase price defined. 32-5B-4.1 Insurance check included in trade-in value. 32-5B-5 Repealed. 32-5B-6 Use of dealers' guide for used motor vehicles. 32-5B-7 Repealed. 32-5B-8 Fixing value, capacity, and weight of rebuilt or foreign vehicle. 32-5B-9 Information to be presented by new owner of vehicle--Falsification as felony. 32-5B-10 Payment of tax. 32-5B-11 Credit for taxes paid to this or another state. 32-5B-12 Proration of tax on proportionally registered vehicles--Exemptions to trailers. 32-5B-13 Repealed. 32-5B-14 Title issuance or transfer prohibited unless tax paid--Exception. 32-5B-15 Rules authorized. 32-5B-16 Records required of sellers--Inspection. 32-5B-17 Disposition of revenue. 32-5B-18 "Siblings" defined. 32-5B-19 Rental vehicle and leased vehicle defined. 32-5B-20 Gross receipts tax on vehicle rental--Violation as misdemeanor. 32-5B-21 Applicability of tax on leased vehicles--Leasing information required. 32-5B-22 No tax refund for early termination of lease. 32-5B-23 Tax on vehicles leased in another state--Credit for tax paid to another state. 32-5B-24 Tax credit for total loss of leased vehicle. 32-5B-25 Excise taxes on off-road vehicles deposited in general fund.