"      Section 1. That § 32-5-16.3 be amended to read as follows:

     32-5-16.3.   Any person who moves a mobile home or manufactured home shall obtain a permit, as prescribed by the secretary of revenue, from the county treasurer where the home is located. The permit fee is valid for a single trip from the point of origin to a point of destination within the state. Before the county treasurer may issue a permit, the owner of the mobile home or manufactured home or regulated lender as defined in §   54-3-14 that is repossessing the mobile home or manufactured home shall obtain an affidavit, as prescribed by the secretary of revenue, from the county treasurer stating that the current year's taxes are paid as described in § §   10-21-36 to 10-21-39, inclusive, or 10-9-3. The permit fee for mobile homes and manufactured homes for use on the public highways is fifteen dollars. The fees collected shall be credited to the license plate special revenue fund. The fee and permit imposed by this section does not apply to a new or used mobile home or manufactured home transported by or for a dealer licensed under chapter 32-7A. A violation of this section is a Class 2 misdemeanor.

     Section 2. That § 32-5-16.4 be amended to read as follows:

     32-5-16.4.   Any transport of a used mobile home or manufactured home by a transporter shall be accompanied with a notification form, as prescribed by the secretary of revenue, stating the point of origin and the point of destination. The transporter shall provide a copy of the notification form to the director of equalization in the county of origin and the county of destination. This section does not apply to any transport regulated under chapter 32-7A. A violation of this section is a Class 2 misdemeanor.

     Section 3. That § 32-5-16.5 be amended to read as follows:

     32-5-16.5.   Any transport of a used mobile home or manufactured home by a transporter shall be accompanied with an affidavit from the county treasurer of the county in which the used mobile home or manufactured home is registered, stating that the current year's taxes are paid as described in § §   10-6-70 to 10-6-73, inclusive, or §   10-9-3. This section does not apply to any transport regulated under chapter 32-7A. A violation of this section is a Class 2 misdemeanor.

     Section 4. That § 32-5-16.6 be amended to read as follows:

"      Section 5. Notwithstanding the effective date of this Act, if the retailer's billing cycle does not exceed thirty-one days, the goods and services exempted by this Act shall apply to the first bill rendered following the effective date of this Act and the exemption shall apply to all of the goods and services exempted by this Act included in that billing.".

Dawn Magee