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 Repealed by SL 1990, ch 230, § 7.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-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 Repealed by SL 2014, ch 144, § 1.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 Repealed by SL 1987, ch 222, § 1.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 Repealed by SL 2005, ch 157, § 3.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.