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27-19-62 - Proof of payment of federal heavy vehicle use tax.

§ 27-19-62. Proof of payment of federal heavy vehicle use tax.
 

Any person who shall apply to the commissioner or any county tax collector for the registration and licensing of a vehicle which is liable for payment of the federal heavy vehicle use tax must present proof of payment, or suspension of such use tax, prior to registration. No registration receipt or license tag may be issued without such proof of payment as provided in the Surface Transportation Act of 1982. 
 

Sources: Laws,  1986, ch. 420, § 6, eff from and after July 1, 1986.
 

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