8-153. Proof of payment of sales tax required.
8-153
8-153. Proof of payment of sales tax required.
No certificate of registration or ownership of any motor vehicle or
trailer shall hereafter be issued by the county treasurer of any county of
this state or the division of vehicles, unless and until the applicant for
such certificate shall produce evidence satisfactory to the county
treasurer or division that the state sales tax, or, in the event the said
motor vehicle was purchased outside this state, the tax provided for by the
provisions of K.S.A. 79-3701 to 79-3711, and acts amendatory thereto, has
been paid by said applicant, or that said motor vehicle is exempt from the
payment thereof: Provided, That no certificate of registration or
ownership shall be issued for a vehicle which was last titled or titled and
registered in a foreign state or registered only if such foreign state has
no title law, until satisfactory proof, by affidavit of the applicant has
been made, that sales tax on such vehicle has been paid in a foreign state
or compensating tax has been paid in Kansas, except in such instances where
the applicant for registration or title shall prove by affidavit, that he
or she was a bona fide resident of such foreign state at the time of the
registration.
History: L. 1939, ch. 85, § 1; L. 1955, ch. 48, § 1; May 1.