The tax imposed upon the use of vehicles subject to registration or subject only to the issuance of a certificate of title or imposed upon the use of manufactured housing shall be paid by the owner of the vehicle or of the manufactured housing to the county treasurer or the state department of transportation from whom the registration receipt or certificate of title is obtained. A registration receipt for a vehicle subject to registration or certificate of title shall not be issued until the tax has been paid. The county treasurer or the state department of transportation shall require every applicant for a registration receipt for a vehicle subject to registration or certificate of title to supply information as the county treasurer or the director deems necessary as to the time of purchase, the purchase price, installed purchase price, and other information relative to the purchase of the vehicle or manufactured housing. On or before the tenth day of each month the county treasurer or the state department of transportation shall remit to the department the amount of the taxes collected during the preceding month.
[C39, § 6943.107; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.7; 82 Acts, ch 1251, § 25]
86 Acts, ch 1241, § 31; 99 Acts, ch 188, §23
Referred to in § 312.2, 321.20, 321.24, 327I.26, 331.557, 422.45, 422.53, 423.6, 423.9, 423.24, 423.24A, 423.26, 423.27
Motor vehicles from other states, § 423.25
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