The tax shall be paid to the department by the applicant for the certificate of title at the time of application for issuance of the certificate.
History: 1978 Comp., § 7-14-5, enacted by Laws 1988, ch. 73, § 15.
Effective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 15 effective July 1, 1988.