Certificate of title, application procedure, fees--payment of salestax before issuance--purchase price, defined--certificates may betransferred, when, procedure.
700.320. 1. The owner of any new or used manufactured home, asdefined in section 700.010, shall make application to the director ofrevenue for an official certificate of title to such manufactured home inthe manner prescribed by law for the acquisition of certificates of titleto motor vehicles, and the rules promulgated pursuant thereto. All feesrequired by section 301.190, RSMo, for the titling of motor vehicles andall penalties provided by law for the failure to title motor vehicles shallapply to persons required to make application for an official certificateof title by this subsection. In case there is any duplication in serialnumbers assigned any manufactured homes, or no serial number has beenassigned by the manufacturer, the director shall assign the serial numbersfor the manufactured homes involved.
2. At the time the owner of any new manufactured home, as defined insection 700.010, which was acquired in a transaction subject to sales taxunder the Missouri sales tax law makes application to the director ofrevenue for an official certificate of title for such manufactured home, heshall present to the director of revenue evidence satisfactory to thedirector of revenue showing the purchase price exclusive of any chargeincident to the extension of credit paid by or charged to the applicant inthe acquisition of the manufactured home, or that no sales tax was incurredin its acquisition, and if sales tax was incurred in its acquisition, theapplicant shall pay or cause to be paid to the director of revenue thesales tax provided by the Missouri sales tax law in addition to theregistration fees now or hereafter required according to law, and thedirector of revenue shall not issue a certificate of title for any newmanufactured home subject to sales tax as provided in the Missouri salestax law until the tax levied for the sale of the same under sections144.010 to 144.510, RSMo, has been paid as provided in this section. Asused in this subsection, the term "purchase price" shall mean the totalamount of the contract price agreed upon between the seller and theapplicant in the acquisition of the new manufactured home regardless of themedium of payment therefor. In the event that the purchase price isunknown or undisclosed, or that the evidence thereof is not satisfactory tothe director of revenue, the same shall be fixed by appraisement by thedirector. The director of the department of revenue shall endorse upon theofficial certificate of title issued by him upon such application an entryshowing that such sales tax has been paid or that the manufactured homerepresented by the certificate is exempt from sales tax and state theground for such exemption.
3. A certificate of title for a manufactured home issued in the namesof two or more persons that does not show on the face of the certificatethat the persons hold their interest in the manufactured home as tenants incommon, on death of one of the named persons, may be transferred to thesurviving owner or owners. On proof of death of one of the persons inwhose names the certificate was issued, surrender of the outstandingcertificate of title, and on application and payment of the fee for anoriginal certificate of title, the director of revenue shall issue a newcertificate of title for the manufactured home to the surviving owner orowners; and the current valid certificate of number shall be sotransferred.
4. A certificate of title for a manufactured home issued in the namesof two or more persons that shows on its face that the persons hold theirinterest in the manufactured home as tenants in common, on death of one ofthe named persons, may be transferred by the director of revenue onapplication by the surviving owners and the personal representative orsuccessors of the deceased owner. Upon being presented proof of death ofone of the persons in whose names the certificate of title was issued,surrender of the outstanding certificate of title, and on application andpayment of the fee for an original certificate of title, the director ofrevenue shall issue a new certificate of title for the manufactured home tothe surviving owners and personal representative or successors of thedeceased owner; and the current valid certificate of number shall be sotransferred.
5. When an owner wants to add or delete a name or names on anapplication for certificate of title to a manufactured home that wouldcause it to be inconsistent with the name or names listed on the notice oflien, the owner shall provide the director with documentation evidencingthe lienholder's authorization to add or delete a name or names on anapplication for certificate of title.
Certificate of title, application procedure, fees--payment of salestax before issuance--purchase price, defined--certificates may betransferred, when, procedure.
700.320. 1. The owner of any new or used manufactured home, asdefined in section 700.010, shall make application to the director ofrevenue for an official certificate of title to such manufactured home inthe manner prescribed by law for the acquisition of certificates of titleto motor vehicles, and the rules promulgated pursuant thereto. All feesrequired by section 301.190, RSMo, for the titling of motor vehicles andall penalties provided by law for the failure to title motor vehicles shallapply to persons required to make application for an official certificateof title by this subsection. In case there is any duplication in serialnumbers assigned any manufactured homes, or no serial number has beenassigned by the manufacturer, the director shall assign the serial numbersfor the manufactured homes involved.
2. At the time the owner of any new manufactured home, as defined insection 700.010, which was acquired in a transaction subject to sales taxunder the Missouri sales tax law makes application to the director ofrevenue for an official certificate of title for such manufactured home, heshall present to the director of revenue evidence satisfactory to thedirector of revenue showing the purchase price exclusive of any chargeincident to the extension of credit paid by or charged to the applicant inthe acquisition of the manufactured home, or that no sales tax was incurredin its acquisition, and if sales tax was incurred in its acquisition, theapplicant shall pay or cause to be paid to the director of revenue thesales tax provided by the Missouri sales tax law in addition to theregistration fees now or hereafter required according to law, and thedirector of revenue shall not issue a certificate of title for any newmanufactured home subject to sales tax as provided in the Missouri salestax law until the tax levied for the sale of the same under sections144.010 to 144.510, RSMo, has been paid as provided in this section. Asused in this subsection, the term "purchase price" shall mean the totalamount of the contract price agreed upon between the seller and theapplicant in the acquisition of the new manufactured home regardless of themedium of payment therefor. In the event that the purchase price isunknown or undisclosed, or that the evidence thereof is not satisfactory tothe director of revenue, the same shall be fixed by appraisement by thedirector. The director of the department of revenue shall endorse upon theofficial certificate of title issued by him upon such application an entryshowing that such sales tax has been paid or that the manufactured homerepresented by the certificate is exempt from sales tax and state theground for such exemption.
3. A certificate of title for a manufactured home issued in the namesof two or more persons that does not show on the face of the certificatethat the persons hold their interest in the manufactured home as tenants incommon, on death of one of the named persons, may be transferred to thesurviving owner or owners. On proof of death of one of the persons inwhose names the certificate was issued, surrender of the outstandingcertificate of title, and on application and payment of the fee for anoriginal certificate of title, the director of revenue shall issue a newcertificate of title for the manufactured home to the surviving owner orowners; and the current valid certificate of number shall be sotransferred.
4. A certificate of title for a manufactured home issued in the namesof two or more persons that shows on its face that the persons hold theirinterest in the manufactured home as tenants in common, on death of one ofthe named persons, may be transferred by the director of revenue onapplication by the surviving owners and the personal representative orsuccessors of the deceased owner. Upon being presented proof of death ofone of the persons in whose names the certificate of title was issued,surrender of the outstanding certificate of title, and on application andpayment of the fee for an original certificate of title, the director ofrevenue shall issue a new certificate of title for the manufactured home tothe surviving owners and personal representative or successors of thedeceased owner; and the current valid certificate of number shall be sotransferred.
5. When an owner wants to add or delete a name or names on anapplication for certificate of title to a manufactured home that wouldcause it to be inconsistent with the name or names listed on the notice oflien, the owner shall provide the director with documentation evidencingthe lienholder's authorization to add or delete a name or names on anapplication for certificate of title.
Certificate of title, application procedure, fees--payment of salestax before issuance--purchase price, defined--certificates may betransferred, when, procedure.
700.320. 1. The owner of any new or used manufactured home, asdefined in section 700.010, shall make application to the director ofrevenue for an official certificate of title to such manufactured home inthe manner prescribed by law for the acquisition of certificates of titleto motor vehicles, and the rules promulgated pursuant thereto. All feesrequired by section 301.190, RSMo, for the titling of motor vehicles andall penalties provided by law for the failure to title motor vehicles shallapply to persons required to make application for an official certificateof title by this subsection. In case there is any duplication in serialnumbers assigned any manufactured homes, or no serial number has beenassigned by the manufacturer, the director shall assign the serial numbersfor the manufactured homes involved.
2. At the time the owner of any new manufactured home, as defined insection 700.010, which was acquired in a transaction subject to sales taxunder the Missouri sales tax law makes application to the director ofrevenue for an official certificate of title for such manufactured home, heshall present to the director of revenue evidence satisfactory to thedirector of revenue showing the purchase price exclusive of any chargeincident to the extension of credit paid by or charged to the applicant inthe acquisition of the manufactured home, or that no sales tax was incurredin its acquisition, and if sales tax was incurred in its acquisition, theapplicant shall pay or cause to be paid to the director of revenue thesales tax provided by the Missouri sales tax law in addition to theregistration fees now or hereafter required according to law, and thedirector of revenue shall not issue a certificate of title for any newmanufactured home subject to sales tax as provided in the Missouri salestax law until the tax levied for the sale of the same under sections144.010 to 144.510, RSMo, has been paid as provided in this section. Asused in this subsection, the term "purchase price" shall mean the totalamount of the contract price agreed upon between the seller and theapplicant in the acquisition of the new manufactured home regardless of themedium of payment therefor. In the event that the purchase price isunknown or undisclosed, or that the evidence thereof is not satisfactory tothe director of revenue, the same shall be fixed by appraisement by thedirector. The director of the department of revenue shall endorse upon theofficial certificate of title issued by him upon such application an entryshowing that such sales tax has been paid or that the manufactured homerepresented by the certificate is exempt from sales tax and state theground for such exemption.
3. A certificate of title for a manufactured home issued in the namesof two or more persons that does not show on the face of the certificatethat the persons hold their interest in the manufactured home as tenants incommon, on death of one of the named persons, may be transferred to thesurviving owner or owners. On proof of death of one of the persons inwhose names the certificate was issued, surrender of the outstandingcertificate of title, and on application and payment of the fee for anoriginal certificate of title, the director of revenue shall issue a newcertificate of title for the manufactured home to the surviving owner orowners; and the current valid certificate of number shall be sotransferred.
4. A certificate of title for a manufactured home issued in the namesof two or more persons that shows on its face that the persons hold theirinterest in the manufactured home as tenants in common, on death of one ofthe named persons, may be transferred by the director of revenue onapplication by the surviving owners and the personal representative orsuccessors of the deceased owner. Upon being presented proof of death ofone of the persons in whose names the certificate of title was issued,surrender of the outstanding certificate of title, and on application andpayment of the fee for an original certificate of title, the director ofrevenue shall issue a new certificate of title for the manufactured home tothe surviving owners and personal representative or successors of thedeceased owner; and the current valid certificate of number shall be sotransferred.
5. When an owner wants to add or delete a name or names on anapplication for certificate of title to a manufactured home that wouldcause it to be inconsistent with the name or names listed on the notice oflien, the owner shall provide the director with documentation evidencingthe lienholder's authorization to add or delete a name or names on anapplication for certificate of title.
