28-5807

28-5807. Registration period; proration;
retroactive collection

A. The director shall initially register a vehicle with a registration expiration
of twelve months from the last day of the month in which the vehicle was initially
purchased.

B. The director may register or reregister a vehicle for less than twelve months
and prorate the annual vehicle license tax if the director determines proration tends to
fulfill the purpose of the monthly registration system.

C. The director shall not collect a vehicle license tax retroactively for any
period that the vehicle was not registered if the current owner of the vehicle was not
the owner of the vehicle during any part of the period in which the vehicle was not
registered.