(a) The taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector of the county before the registration of or licensing of any such automotive vehicle, truck trailer, semitrailer, or house trailer by the aforesaid judge of probate. The tax collector shall require, as proof of the purchase price of the vehicle or trailer, the presentment of a sworn report by the purchaser reflecting such purchase price on a form to be provided by the State Department of Revenue accompanied by a properly executed bill of sale or other satisfactory evidence prescribed by the State Department of Revenue.
(b) In lieu of the requirements contained in subsection (a), the purchaser may stipulate to the tax collector that the purchase price of the automotive vehicle, truck trailer, semitrailer, or house trailer to be taxed is equivalent to a standard value for the year, make, and model established by the State Department of Revenue for the taxable item. The purchase price so stipulated shall be conclusively presumed to be the purchase price of such item for all purposes under Act 82-473.
(c) Before the registration or licensing of any such automotive vehicle, truck trailer, semitrailer, or house trailer, the judge of probate shall require proof of payment of the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 as he or she deems to be necessary and proper.
Last modified: May 3, 2021