Article 14 - MOTOR VEHICLE EXCISE TAX
- Section 7-14-1 - Short title
- Section 7-14-2 - Definitions
- Section 7-14-3 - Imposition of motor vehicle excise tax
- Section 7-14-4 - Determination of amount of motor vehicle excise tax
- Section 7-14-5 - Time of payment of tax
- Section 7-14-6 - Exemptions from tax
- Section 7-14-7 - Credit against tax
- Section 7-14-7.1 - Credit; vehicles used for short-term leasing; requirements; reports
- Section 7-14-8 - Imposition of penalty for failure to make timely application
- Section 7-14-9 - Refunds; procedures
- Section 7-14-9.1 - Protests
- Section 7-14-9.2 - Penalties for failure to submit report or to pay; interest
- Section 7-14-10 - Distribution of proceeds
- Section 7-14-11 - Administration by department; authority of department