§238-9.5  Motor vehicle importation; reportby dealers; proof of payment.  (a)  Every dealer, as defined in section437-1.1, shall submit a report to the director, on or before the last day ofeach calendar month, for all motor vehicles delivered by the dealer in theprior month as a courtesy delivery.  The report shall contain the name andaddress of the dealer making the courtesy delivery, name and address of theseller of the vehicle, type of motor vehicle, the landed value of the vehicle,the name and address of the purchaser or importer, the date of importation, andother information relevant to the courtesy delivery as requested by thedirector.

As used in this section, "courtesydelivery" means the preparation for delivery and the delivery by a dealerof a motor vehicle imported into the State by a person who purchased the motorvehicle from an out-of-state motor vehicle manufacturer or an out-of-statedealer and does not apply to motor vehicles sold by the in-state dealer.

(b)  The director of taxation shall prepareforms necessary for individuals importing motor vehicles into the State toprove payment of the use tax necessary to register the motor vehicle. [L 1993,c 45, §1; am L 2002, c 225, §1]