Section 42-3-109 - Tax for registration period

Except as provided in sections 42-3-110, 42-3-304(10), and 42-4-305(5), the owner shall pay upon a purchased vehicle subject to registration under this article the prescribed fee for a twelve-month registration. In no event shall the specific ownership tax collected on any classified personal property be less than one dollar and fifty cents.L. 2005: Entire article amended with relocations, p. 1093, § 2, effective August 8.