Chapter 05B - Excise Tax On Motor Vehicles
- Section 32-5B-1 - Imposition of tax--Rate--Failure to pay as misdemeanor.
- Section 32-5B-1.1 - Licensing and payment of tax on leased vehicles--Assessment of tax upon purchaseby lessee--Lessor to assign title and certify price, fees and title.
- Section 32-5B-1.2 - Leasing or rental company separate from dealership--Distinct name--Daily rentaloperations--Exemption from excise tax.
- Section 32-5B-1.3 - Licensing and titling of used vehicle by dealer--Payment of tax by subsequentpurchaser.
- Section 32-5B-1.4 - Licensing and payment of excise tax on new vehicle by dealer--Subsequent purchaserexempt.
- Section 32-5B-1.5 - Payment of excise tax by dealer required to take title--Subsequent purchaser notexempt.
- Section 32-5B-2 - Exempt vehicles.
- Section 32-5B-2.1 - Repealed.
- Section 32-5B-3 - Dealer's inventory exempt--Filing required.
- Section 32-5B-4 - Definition of purchase price.
- Section 32-5B-4.1 - Insurance check included in trade-in value.
- Section 32-5B-5 - Manufacturers and importers to file price lists--Changes.
- Section 32-5B-6 - Use of dealers' guide for used motor vehicles.
- Section 32-5B-7 - Repealed.
- Section 32-5B-8 - Fixing value, capacity, and weight of rebuilt or foreign vehicle.
- Section 32-5B-9 - Information to be presented by new owner of vehicle--Falsification as felony.
- Section 32-5B-10 - Payment of tax.
- Section 32-5B-11 - Credit for taxes paid to this or another state.
- Section 32-5B-12 - Proration of tax on proportionally registered vehicles--Exemptions to trailers.
- Section 32-5B-13 - Repealed.
- Section 32-5B-14 - Title issuance or transfer prohibited unless tax paid--Exception.
- Section 32-5B-15 - Rules authorized.
- Section 32-5B-16 - Records required of sellers--Inspection.
- Section 32-5B-17 - Disposition of revenue.
- Section 32-5B-18 - "Siblings" defined.
- Section 32-5B-19 - Rental vehicle and leased vehicle defined.
- Section 32-5B-20 - Gross receipts tax on vehicle rental of twenty-eight days or less--Violation asmisdemeanor.
- Section 32-5B-21 - Applicability of tax on leased vehicles--Leasing information required.
- Section 32-5B-22 - No tax refund for early termination of lease.
- Section 32-5B-23 - Tax on vehicles leased in another state--Credit for tax paid to another state.