§ 31-3-4 - Proof of payment of sales or use tax.
SECTION 31-3-4
§ 31-3-4 Proof of payment of sales or usetax. – Each person, before obtaining an original or transferral registration for amotor vehicle in this state, shall furnish evidence that any tax due withreference to the motor vehicle pursuant to the provisions of chapters 18 and 19of title 44 has been paid in accordance with regulations prescribed by the taxadministrator, and on any forms that are approved by the tax administrator andthe state administrator of the division of motor vehicles. The administrator ofthe division of motor vehicles shall, upon the request of the taxadministrator, and after due hearing by the tax administrator, suspend orrevoke a motor vehicle registration of any person who fails to pay any tax duein connection with the sale, storage, use, or other consumption of the motorvehicle pursuant to the provisions of chapters 18 and 19.