28-2056. Transfer or registration of vehicle;
collection of use tax
A. The registering officer shall collect the use tax imposed under title 42,
chapter 5, article 4 at the time of application for a transfer of title or registration
of a vehicle. The registering officer shall issue a receipt, in a form prescribed by the
department, for the amount of tax paid. The registering officer shall not process an
application for transfer of title or registration of any vehicle on which the use tax is
imposed under title 42, chapter 5, article 4 until the tax is paid.
B. The department of transportation shall notify the department of revenue of taxes
collected pursuant to this section. At the end of each month the department of
transportation shall deposit, pursuant to sections 35-146 and 35-147, tax monies
collected pursuant to this section in the state general fund.
|