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Chapter 19 - Motor Vehicle Privilege and Excise Taxes.

• 27-19-1 - Administration of article.
• 27-19-3 - Definitions.
• 27-19-5 - Tax on private carriers of passengers, etc.
• 27-19-7 - Repealed.
• 27-19-9 - Tax on hearses, church and school buses, and taxicabs.
• 27-19-11 - Tax on carriers of property and on buses.
• 27-19-13 - Repealed.
• 27-19-15 - Special tax on excess weight motor vehicles carrying property.
• 27-19-17 - Trailers.
• 27-19-18 - Trailers; highway privilege tax upon operation of trailers and semitrailers traveling in interstate commerce.
• 27-19-19 - Trailers; collection of tax and issuance of license tags and decals by county tax collectors.
• 27-19-21 - through 27-19-23. Repealed.
• 27-19-25 - Imposition of tax by municipalities and other political subdivisions.
• 27-19-27 - Applicability of tax to motor vehicles owned by United States, the state and political subdivisions.
• 27-19-29 - Vehicles used in road building and vehicles used for transporting water well drilling outfits.
• 27-19-30 - No license tag required for certain vehicles used in preparing and loading chemicals for aerial application to crops.
• 27-19-31 - License tags or plates and renewal license decals; issuance and duration; contents; fastening to vehicles; county designation on license tags; defaced tags and decals.
• 27-19-32 - License tags or plates and renewal license decals; mailing costs.
• 27-19-33 - License tags or plates and renewal license decals; trailers and semitrailers.
• 27-19-35 - License tags or plates and renewal license decals; motorcycles.
• 27-19-37 - License tags or plates; substitute license tags and decals.
• 27-19-39 - License tags or plates; pickup trucks.
• 27-19-40 - Issuance of special in-transit tags or plates to dealers and automobile auctions; issuance of special temporary tags or plates to dealers and automobile auctions for vehicles sold to nonres
• 27-19-41 - License tags or plates and renewal license decals; reflectorization; specifications for decals.
• 27-19-43 - License tags or plates and renewal license decals; issuance; registration fees [Repealed effective July 1, 2011].
• 27-19-44 - Special license tags or plates.
• 27-19-45 - Special license tags or plates; amateur radio operators, governor and lieutenant governor.
• 27-19-46 - Special license tags or plates; congressional officials; enforcement and investigative personnel; commanders of veterans' groups.
• 27-19-47 - Special license tags or plates; antique automobiles.
• 27-19-48 - Personalized license tag; additional fee.
• 27-19-49 - Special license tags or plates; Shrine motorcycle corps.
• 27-19-50 - Repealed.
• 27-19-51 - Special license tags or plates; army and air national guards and reserves.
• 27-19-52 - Special license tags or plates; members of federal and state judiciary and state and federal prosecutors authorized to apply for specialty tags that cannot be traced except by law enforceme
• 27-19-53 - Special license tags or plates; disabled American veterans.
• 27-19-54 - Special license tags or plates; congressional medal of honor recipients; former prisoners of war.
• 27-19-55 - Special license tags or plates; sheriffs and deputies.
• 27-19-56 - Special license tags or plates; disabled persons; decals and windshield placards; renewal; enforcement of parking restrictions.
• 27-19-57 - County or municipality where vehicle to be registered.
• 27-19-59 - Applications for licenses generally; marking of state vehicles; issuance of licenses; maintenance of records; financial responsibility requirements.
• 27-19-60 - Denial, revocation or suspension of registration and licensing of commercial motor vehicles under certain circumstances; information to be provided at time of registration or renewal [Repea
• 27-19-61 - Ad valorem tax receipts to be presented with applications for licenses.
• 27-19-62 - Proof of payment of federal heavy vehicle use tax.
• 27-19-63 - Payment of tax; penalties, etc.
• 27-19-64 - Collection and payment of tax for periods of less than one year on carriers of property.
• 27-19-65 - Penalties for false statements in applications.
• 27-19-66 - Registration of fleet on annual basis.
• 27-19-67 - Determination of tax; privilege granted.
• 27-19-69 - Issuance of replacement license upon destruction of vehicle.
• 27-19-71 - Issuance of license upon replacement of vehicle.
• 27-19-73 - Refunds.
• 27-19-75 - Change of classification of vehicle, etc.
• 27-19-77 - Temporary and seasonal permits.
• 27-19-79 - Trip permits; hunter's permits.
• 27-19-81 - Registration of vehicle in excess of weight limits; excess weight permits; excess size permits.
• 27-19-83 - Repealed.
• 27-19-85 - Repealed.
• 27-19-87 - Permit to be carried in vehicle.
• 27-19-89 - Penalty for failure to obtain permit.
• 27-19-90 - Penalties for willful and knowing alteration, forgery or counterfeiting of any license plate, decal, permit, etc. required for commercial motor vehicle [Repealed effective July 1, 2014].
• 27-19-91 - Common and contract carriers of property to carry manifests.
• 27-19-93 - Certain vehicles to stop at inspection stations.
• 27-19-95 - Certification of common and contract carriers of property or passengers by public service commission.
• 27-19-97 - Repealed.
• 27-19-99 - Tax collection procedures; commissions; routing of proceeds.
• 27-19-101 - Comptroller to furnish copies of registration receipts.
• 27-19-103 - Recordkeeping requirements for common and contract carriers of property or passengers.
• 27-19-105 - through 27-19-117. Repealed.
• 27-19-119 - Weighing of vehicles to ascertain accuracy of registration.
• 27-19-121 - Rules and regulations.
• 27-19-123 - Exchange of information with other states.
• 27-19-125 - Prohibition as to gifts to employees of motor vehicle comptroller; report.
• 27-19-127 - Enforcement of article.
• 27-19-129 - Jurisdiction of Public Service Commission.
• 27-19-131 - Operation of vehicle without payment of tax.
• 27-19-133 - Officers authorized to make arrest without warrant; operator's rights when arrested; transcripts of proceedings.
• 27-19-134 - Exemption from licensing requirements when repossessing vehicle.
• 27-19-135 - State to have lien on motor vehicle.
• 27-19-136 - Assessment of taxes and penalties; execution of bond in lieu of seizure and impoundment of vehicle; tax liens and warrants to effect collection of assessed taxes.
• 27-19-137 - Inspection of vehicles and records, etc.
• 27-19-138 - Assessment of fines and penalties; alternatives to seizure and impoundment; terms for payment of fines and penalties; refunds of fines and penalties.
• 27-19-139 - Repealed.
• 27-19-141 - Sale or transfer of vehicle by other than dealer; reports; registration.
• 27-19-143 - Reciprocity agreements.
• 27-19-145 - Repealed.
• 27-19-147 - Use tax; imposition.
• 27-19-149 - Use tax; exceptions.
• 27-19-151 - Use tax; penalties for nonpayment.
• 27-19-153 - Effect of sale or transfer of vehicle upon tax liability; removal of license tags from vehicles of state or local governments upon sale or transfer.
• 27-19-155 - Purchase of license tags or plates by commission; disposition of proceeds of sale generally.
• 27-19-156 - Contracts for purchase of license tags may permit vendors to reduce cost of license tag contract or generate additional revenue by offering advertising services in connection with the sale
• 27-19-157 - Purchase of license tags or plates; purchase from penitentiary.
• 27-19-159 - Distribution of collections.
• 27-19-161 - through 27-19-165. Repealed.
• 27-19-167 - Declaration of policy.
• 27-19-169 - Privileges of surviving spouses of members of military killed on active duty; motor vehicle license plates; privilege tax exemption; penalty for violation.
• 27-19-171 - Certificate of tax loss from implementation of Section 27-19-169; reimbursement.
• 27-19-177 - Restriction on political use of funds derived from fees collected from issuance of distinctive or special license tags.
• 27-19-301 - Short title.
• 27-19-303 - Definitions.
• 27-19-305 - Motor vehicle dealer tag permit; denial of application; revocation of permit.
• 27-19-307 - Tag expiration date.
• 27-19-309 - Fees; distinguishing number tags.
• 27-19-311 - Repealed.
• 27-19-313 - Records.
• 27-19-315 - Repealed.
• 27-19-316 - Reports.
• 27-19-317 - Repealed.
• 27-19-319 - Dealer's use of distinguishing number tags.
• 27-19-320 - Use of dealer's license tag by relative of dealership owner.
• 27-19-321 - Other use of dealer's distinguishing number tags.
• 27-19-323 - Display of dealer distinguishing number tags.
• 27-19-325 - Distribution of tax proceeds.
• 27-19-327 - Penalties.
• 27-19-329 - Repealed.
• 27-19-331 - Repealed.
• 27-19-333 - Dealer license plates; manner of distinguishing types of dealers.
• 27-19-335 - Enforcement; duties of state tax commission and other enforcement officers; disposition of penalties.
• 27-19-337 - Repealed.
• 27-19-501 - through 27-19-525. Repealed.