§238-9.5  Motor vehicle importation; report
by dealers; proof of payment.  (a)  Every dealer, as defined in section
437-1.1, shall submit a report to the director, on or before the last day of
each calendar month, for all motor vehicles delivered by the dealer in the
prior month as a courtesy delivery.  The report shall contain the name and
address of the dealer making the courtesy delivery, name and address of the
seller 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, and
other information relevant to the courtesy delivery as requested by the
director.



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



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