10-46-13.1. Exemption of motor vehicles exempt from excise tax.
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/sd/title-10/chapter-10-46/10-46-13-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The use in this state of motor vehicles exempt from the motor vehicle excise tax pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the exception of farm vehicles as described pursuant to the provisions of § 32-5-1.3 .