The revenue commissioner, near the end of each month, shall mail to each auto owner prior to the month of expiration of the current year’s tag or decal, an application form containing a space for the name and the last known address of the owner of the motor vehicle, the make, model, year, and vehicle identification number, the correct amount of ad valorem taxes (state, county, school districts, municipal, and other), and the amount of the motor vehicle license tax, the cost of tag, issuance, and handling fee. The form shall also include the final date due without penalty. The revenue commissioner shall keep a record of each application. Each year thereafter, the revenue commissioner shall send such application to each auto owner near the end of each month prior to the month of expiration of the current year’s tag or decal. Once the auto owner receives his or her application, he or she may sign the application form and return it by mail, together with his or her remittance of the total amount shown on the form, payable to the revenue commissioner’s office no later than the 25th day of the following month which is the month of expiration of the current year’s tag or decal. The revenue commissioner shall stamp said form paid and mail it along with the auto tag or decal sticker to the applicant by the 28th day of the month. The procedure authorized by this subpart for payment of ad valorem taxes or motor vehicles and motor vehicle license taxes and the issuance of license tags is optional. Each owner is obligated for payment regardless of whether or not of receiving application. Each owner of a motor vehicle shall continue to have the right to pay taxes and receive his or her tag in person, without the necessity of paying the mailing fee provided for herein.
Last modified: May 3, 2021