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2019 Statute

Section Number

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.