The application for registration of a motor vehicle and for the purchase of a license plate for the motor vehicle shall constitute the return of that motor vehicle for ad valorem taxation but only if ad valorem taxes are due at the time of registration. The state revenue commissioner is directed to prescribe a form for the application for registration which shall provide the information needed by the tax commissioner or tax collector in determining the amount of taxes due under this article.
Section: Previous 48-5-470 48-5-470.1 48-5-470.2 48-5-471 48-5-472 48-5-473 48-5-474 48-5-475 48-5-476 48-5-477 48-5-478 48-5-478.1 48-5-478.2 48-5-478.3 48-5-478.4 NextLast modified: October 14, 2016