Trailers; annual excise tax
Sec. 5.5. There is imposed an annual excise tax on trailers. The
tax shall be paid at the same time the trailer is registered. Except for
the amount of tax imposed, a trailer is to be treated the same as a
vehicle for purposes of this chapter. The amount of tax owed for a
trailer for a year is eight dollars ($8). The tax is due at the same time
the owner is or would be required to pay the motor vehicle excise tax
under this chapter.
As added by P.L.98-1989, SEC.6.
Last modified: May 28, 2006