Article 51 MOTOR VEHICLES

Article 51 MOTOR VEHICLES

79-5101 Definitions.
79-5102 Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.
79-5103 Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles.
79-5104 Classification schedule; rebuilt salvage vehicles.
79-5105 Imposition of tax; amount; computation; minimum tax.
79-5105a Computation of tax imposed upon certain vehicles; payment date.
79-5106 Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.
79-5107 Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles.
79-5108 Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials.
79-5109 Allocation and distribution of tax receipts; payment of tax receipts to the state.
79-5110 Apportionment of moneys among tax levy funds; time for crediting.
79-5111 County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.
79-5114 Delinquent tax; interest.
79-5114a Unlawful acts; penalties.
79-5115 Rules and regulations.
79-5116 Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens.
79-5116a Cancellation of motor vehicle tax when donated to charitable organization.
79-5117 Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.
79-5118 Taxation of recreational vehicles; definitions.
79-5119 Same; due date; exemption from property tax.
79-5120 Same; imposition of tax; computation of amount; due date; tax situs.
79-5121 Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel.
79-5122 Same; forms and information to be provided by secretary of revenue and county officials.
79-5123 Same; allocation and distribution of tax receipts; apportionment to tax levy funds.
79-5124 Same; delinquent tax; interest; amnesty.
79-5125 Same; rules and regulations.

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