32-5B-10. Payment of tax.
44 words·~1 min read·
/sd/title-32/chapter-32-5/32-5b-10A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax levied by § 32-5B-1 shall be paid to the county treasurer in the county of the new owner's residence. However, for a motor vehicle licensed and registered pursuant to chapter 32-10 , the tax shall be paid to the Department of Revenue.