Article 3 - TAXES ON SALE, STORAGE, AND USE OF AUTOMOTIVE VEHICLES, MOTORBOATS, TRUCK TRAILERS, ETC
- Section 40-23-100 - Definitions
- Section 40-23-101 - Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected
- Section 40-23-102 - Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected
- Section 40-23-103 - Sales tax levied on sale price less credit for trade-in
- Section 40-23-104 - Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax
- Section 40-23-105 - Applicability of certain Title 40 provisions
- Section 40-23-106 - Reciprocity
- Section 40-23-107 - Fees
- Section 40-23-108 - Disposition of funds
- Section 40-23-110 - Penalty for failure to pay tax
- Section 40-23-111 - Authority to adopt and enforce rules and regulations