42-5158. Motor vehicles used by motor vehicle
manufacturers


The tax imposed by this article on a motor vehicle manufacturer for the storage, use
or consumption of its maintenance, support or service motor vehicles shall be levied and
imposed on a monthly basis and is applied as a percentage of one thirty-ninth of the
dealer net price of the motor vehicles. This tax shall not be imposed for more than
thirty-nine months on any motor vehicle. Motor vehicles and component parts used in any
manner for testing or development by motor vehicle manufacturers are not subject to the
tax imposed pursuant to this article.