41-1a-510. Sales tax payment required.
(1) (a) Except as provided in Subsection (b), the division before issuing a certificate of
title to a vehicle, vessel, or outboard motor shall require from every applicant:
(i) a receipt from the division showing that the sales tax has been paid to the state on the
sale of the vehicle, vessel, or outboard motor upon which application for certificate of title has
been made; or
(ii) a certificate from the division showing that no sales tax is due.
(b) If a licensed dealer has made a report of sale, no receipt or certificate is required.
(2) The division may also issue an Affidavit of Mobile Home Affixture for a
manufactured home or mobile home if the applicant complies with Subsection (1).
Enacted by Chapter 1, 1992 General Session
Amended by Chapter 218, 1992 General Session
Download Code Section Zipped WordPerfect 41_01a051000.ZIP 1,877 Bytes
Sections in this Chapter|Chapters in this Title|All Titles|Legislative Home Page
Last revised: Thursday, May 01, 2008