The Department of Motor Vehicles shall require evidence of the payment of the use tax imposed by Section 4481 of the Internal Revenue Code of 1954 prior to issuing vehicle registration and plates for those vehicles for which the taxes are required.

HISTORY: 1984 Act No. 512, Part II, Section 75; 1993 Act No. 181, Section 1361.

Code Commissioner's Note

Pursuant to the directive to the Code Commissioner in 2003 Act No. 51, Section 18, "Department of Motor Vehicles" was substituted for "department".