If a vehicle has been acquired through an out-of-state transaction upon which a gross receipts, sales, compensating or similar tax was levied by another state or political subdivision thereof, the amount of the tax paid may be credited against the tax due this state on the same vehicle.
History: 1978 Comp., § 7-14-7, enacted by Laws 1988, ch. 73, § 17.
Effective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 17 effective July 1, 1988.
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