Title 48, Chapter 5, Section 474
( 48-5-474)
The application for registration of a motor vehicle and for the
purchase of a license plate for the motor vehicle shall constitute
the return of that motor vehicle for ad valorem taxation but only if
ad valorem taxes are due at the time of registration. The state
revenue commissioner and the commissioner of motor vehicle safety
are directed to jointly prescribe a form for the application for
registration which shall provide the information needed by the tax
commissioner or tax collector in determining the amount of taxes due
under this article. |