Chapter 5B - EXCISE TAX ON MOTOR VEHICLES

Section 32-5B-1 - Imposition of tax-Rate-Failure to pay as misdemeanor
Section 32-5B-1.1 - Licensing and payment of tax on leased vehicles-Assessment of tax upon purchase by lessee-Lessor to assign title and certify price, fees and title
Section 32-5B-1.2 - Leasing or rental company separate from dealership-Distinct name-Daily rental operations-Exemption from excise tax
Section 32-5B-1.3 - Licensing and titling of used vehicle by dealer-Payment of tax by subsequent purchaser
Section 32-5B-1.4 - Licensing and payment of excise tax on new vehicle by dealer
Section 32-5B-1.5 - Payment of excise tax by dealer required to take title-Subsequent purchaser not exempt
Section 32-5B-2 - Exempt vehicles
Section 32-5B-2.1 - [Repealed]
Section 32-5B-2.2 - Exemption for self-propelled agricultural application unit
Section 32-5B-3 - Dealer's inventory exempt-Filing required
Section 32-5B-4 - Purchase price defined
Section 32-5B-4.1 - Insurance check included in trade-in value
Section 32-5B-5 - [Repealed]
Section 32-5B-6 - Use of dealers' guide for used motor vehicles
Section 32-5B-7 - [Repealed]
Section 32-5B-8 - Fixing value, capacity, and weight of rebuilt or foreign vehicle
Section 32-5B-9 - Information to be presented by new owner of vehicle-Falsification as felony
Section 32-5B-10 - Payment of tax
Section 32-5B-11 - [Effective Until 7/1/2024] Credit for taxes paid to this or another state
Section 32-5B-11 - [Effective 7/1/2024] Credit for taxes paid to this or another state
Section 32-5B-12 - Proration of tax on proportionally registered vehicles
Section 32-5B-13 - [Repealed]
Section 32-5B-14 - Title issuance or transfer prohibited unless tax paid-Exception
Section 32-5B-15 - Rules authorized
Section 32-5B-16 - Records required of sellers-Inspection
Section 32-5B-17 - Disposition of revenue
Section 32-5B-18 - "Siblings" defined
Section 32-5B-19 - Rental vehicle and leased vehicle defined
Section 32-5B-20 - [Effective until 7/1/2027] Gross receipts tax on vehicle rental-Violation as misdemeanor
Section 32-5B-20 - [Effective 7/1/2027] Gross receipts tax on vehicle rental-Violation as misdemeanor
Section 32-5B-21 - Applicability of tax on leased vehicles-Leasing information required
Section 32-5B-22 - No tax refund for early termination of lease
Section 32-5B-23 - Tax on vehicles leased in another state-Credit for tax paid to another state
Section 32-5B-24 - Tax credit for total loss of leased vehicle
Section 32-5B-25 - Excise taxes on off-road vehicles deposited in general fund