Consolidation of taxes for taxpayers owning more than one vehicle
Sec. 15. In the administration and collection of the annual
license excise tax as imposed by this chapter, the bureau may
coordinate and consolidate the collection of such taxes from each
taxpayer as imposed on all vehicles owned by such taxpayer in
accordance with such procedures as the bureau shall deem
reasonable and feasible, including, but not limited to, the revocation
of all registrations of vehicles by an owner if such owner shall
willfully fail and refuse to pay any excise tax imposed by this
chapter. Upon a revocation of registration the bureau shall notify the
department of state revenue of the name and address of the taxpayer.
(Formerly: Acts 1969, c.423, s.15.) As amended by P.L.2-1988,
SEC.18; P.L.335-1989(ss), SEC.16.
Last modified: May 28, 2006