Payment by purchaser of vehicle--Dealers exempt.
Upon purchasing a vehicle from
a dealer, the purchaser shall pay the appropriate tax at the time of title transfer. Nothing in this
chapter shall prevent an automobile dealer from licensing the vehicles on his lot without paying any
taxes created by this chapter.
Notice of tax sent to owners--Cost reimbursement.
The Department of Revenue
shall include on any motor vehicle registration document mailed out to a vehicle owner prior to the
annual registration of a motor vehicle, the amount of tax imposed pursuant to § 32-5A-1. A county
in which such registration documents are mailed to motor vehicle owners shall reimburse the
Department of Revenue for the cost of implementing this section for that county.
Source: SL 1985, ch 248, § 5; SL 2004, ch 17, § 76; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr.
32-5A-5 Schedule of rates.
Schedule of rates.
The per vehicle wheel rate imposed pursuant to § 32-5A-1 may
be imposed according to the manufacturer's shipping weight, including accessories, and may vary
according to the following schedule:
Two thousand pounds or less, inclusive;
From 2001 to 4000 pounds, inclusive;
From 4001 to 6000 pounds, inclusive;
Over 6000 pounds.
SL 1994, ch 244, § 2.
Repealed by SL 2004, ch 205, § 1.
32-5A-7 Prorated tax if licensed for less than twelve months.
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Prorated tax if licensed for less than twelve months.
If a motor vehicle is licensed
for a period of time of less than twelve months, any wheel tax imposed on such motor vehicle
pursuant to this chapter shall be prorated on a monthly basis.
Source: SL 1994, ch 244, § 4.