Section 42-3-108 - Determination of year model - tax lists

All vehicles of the current year model, as designated by the manufacturer, shall, for the payment of the specific ownership tax, be considered in the first year of service regardless of the date of purchase, and those charged with the collection of annual specific ownership taxes on vehicles subject to specific ownership taxation shall use the year that the model was manufactured or constructed as the basis of computation of the annual specific ownership tax.L. 2005: Entire article amended with relocations, p. 1093, § 2, effective August 8.