Revenue and Taxation
Motor and Special Fuel Tax Act
Section 315
Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
     59-13-315.   Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
     The transfer of registered ownership of any motor vehicle subject to a lien of the tax imposed by this part may be effected only after a certificate of clearance of the tax has been issued by the commission.

Enacted by Chapter 6, 1987 General Session
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