32-5B-10 — Payment of tax.
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32-5B-10.
Payment of tax.
The tax levied by § 32-5B-1 shall be paid to the county treasurer
in the county of the new owner's residence. However, for a motor vehicle licensed and registered
pursuant to chapter 32-10, the tax shall be paid to the Department of Revenue and Regulation.
Source: SL 1985, ch 241, § 5; SL 2004, ch 17, § 82.