CHAPTER 32-5B
EXCISE TAX ON MOTOR VEHICLES
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 32-5B-2.1. Repealed by SL 1990, ch 230, § 7.
32-5B-2.2 Exemption for self-propelled agricultural application unit.
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 32-5B-5. Repealed by SL 2014, ch 144, § 1.
32-5B-6 Use of dealers' guide for used motor vehicles.
32-5B-7 32-5B-7. Repealed by SL 1987, ch 222, § 1.
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.
32-5B-13 32-5B-13. Repealed by SL 2005, ch 157, § 3.
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.