(a) (1) The pastor, minister, priest, rabbi, or other person in charge of a religious organization and the chair of the governing body of the religious organization may apply to the Director of the Department of Finance and Administration for the issuance of a church bus special license plate to be used exclusively on church buses owned and operated by the religious organization.
(2) (A) The application for a special license plate under this section shall include an affidavit that:
(i) Is signed by each applicant; and
(ii) States that the motor vehicle to which the special license plate shall be attached is a church bus as defined under this subchapter.
(B) (i) If an application submitted under this section contains statements made with the intent to evade the provisions of this subchapter, then the affiant is guilty of perjury.
(ii) If an affiant under this section pleads guilty to, pleads nolo contendere to, or is found guilty of perjury, then the affiant shall be punished as provided in any other conviction of perjury.
(b) This section shall not relieve a religious organization from the payment of gross receipts tax or compensating use tax on the purchase of a church bus.
Section: Previous 27-24-602 27-24-603 27-24-604 27-24-605 27-24-606 27-24-607 27-24-608 27-24-609 27-24-610 27-24-611 27-24-612 NextLast modified: November 15, 2016