Article 55 - MOTOR VEHICLE TAXATION
- Section 92-55-1 - Definitions
- Section 92-55-2 - Valuation of motor vehicles; classification
- Section 92-55-2a - Valuation of motor vehicles; allowance for depreciation
- Section 92-55-3 - Application for refund of motor vehicle tax; county officer's duties; refund of registration fees; credit of refund against other motor vehicle tax; application form
- Section 92-55-4 - Refunds not authorized when motor vehicle is placed on the personal property tax rolls; personal property tax valuation
- Section 92-55-5 - Motor vehicles of motor vehicle dealers
- Section 92-55-6 - Insufficient or no-fund check; collection of motor vehicle tax; combined remittance for tax and registration fee
- Section 92-55-7 - Distribution of tax receipts to taxing subdivisions
- Section 92-55-8 - Apportionment of tax receipts among tax levy funds
- Section 92-55-9 - Allocation of estimated tax receipts in budget preparation
- Section 92-55-10 - Motor vehicles registered in more than one (1) state