(HB 1188)
Motor vehicle excise tax, who may pay clarified.
Section
1.
That
§
32-5-27
be amended to read as follows:
32-5-27.
Any dealer, person, firm, or corporation, which brings into the state or purchases any
used or secondhand out-of-state motor vehicles not currently licensed in this state for the purpose
of sale or resale, except as a trade-in on a new motor vehicle or another used motor vehicle or
vehicles receiving a junking certificate or motor vehicles with a gross vehicle weight rating of over
twenty-six thousand pounds or a semitrailer with a manufacturer's shipping weight of nine thousand
pounds or more, shall, within thirty days from the date of purchase or entry of the motor vehicle
into the limits of this state, or from the date of purchase at a dealer's car auction agency, title the
motor vehicle pursuant to chapter 32-3 and pay the excise tax pursuant to chapter 32-5B but is not
required to license the vehicle. Any licensed motor vehicle dealer titling a motor vehicle pursuant
to this section is exempt from paying the excise tax imposed by
§
32-5B-1 on such vehicle. A
vehicle titled by a licensed motor vehicle dealer pursuant to this section shall be issued a title
indicating that no excise tax has been paid. Upon transfer of the title to a subsequent purchaser of
the motor vehicle, the excise tax shall be paid by the purchaser
or by any other person as defined
by subdivision 2-14-2(18), on behalf of and as the agent for the purchaser
. A violation of this
section is a Class 2 misdemeanor.
Section
2.
That
§
32-5B-9
be amended to read as follows:
32-5B-9.
The new owner of a motor vehicle
, or with written authorization, any other person
as defined by subdivision 2-14-2(18) on behalf of and as the agent for the new owner,
shall present
to the county treasurer in the county of
his
the new owner's
residence the manufacturer's or
importer's statement or certificate of origin or the assigned certificate of title and a properly
endorsed motor vehicle purchaser's certificate. The motor vehicle purchaser's certificate shall be on
a form to be furnished by the Department of Revenue through the county treasurer's office. The
certificate shall contain a complete description of the motor vehicle, the owner's name and address,
the previous owner's name and address, the full purchase price as defined by
§
32-5B-4 and how
computed, the trade-in allowance and description of the trade, if any, and any other relevant
information the Department of Revenue may require. However, for a motor vehicle licensed and
registered pursuant to chapter 32-10, the manufacturer's or importer's statement or certificate of
origin or an assigned certificate of title and a properly endorsed motor vehicle purchaser's certificate
shall be presented to the Department of Revenue.
If a
Any
person
who
intentionally falsifies
information on the certificate
, he
is guilty of a Class 6 felony.
Section
3.
That
§
32-5-2
be amended to read as follows:
32-5-2. Every owner , or with written authorization, any other person as defined by subdivision 2-14-2(18) on behalf of and as the agent for the owner, of a motor vehicle, motorcycle, truck tractor, road tractor, trailer or semitrailer, or recreational vehicle or trailer, which is operated or
driven upon the public highways of this state, shall, except as otherwise expressly provided, present
to the county treasurer of
his
the owner's
county, or, in case of a nonresident of this state, the
treasurer of any county, application for the registration of that vehicle. The application form shall
be furnished by the department and shall contain but not be limited to the following information:
Signed February 18, 2000.