Section 32-5B-10 - Payment of tax.
32-5B-10. Payment of tax. The tax levied by § 32-5B-1 shall be paid to the county treasurer in the county of the new owner's residence. However, for a motor vehicle licensed and registered pursuant to chapter 32-10, the tax shall be paid to the Department of Revenue and Regulation.
Source: SL 1985, ch 241, § 5; SL 2004, ch 17, § 82.