The bill amends Section 31-3-4 of the General Laws in Chapter 31-3, titled "Registration of Vehicles," to introduce new requirements regarding proof of payment of sales or use tax for motor vehicle registration. It requires individuals to provide evidence of tax payment related to the motor vehicle before obtaining an original or transferral registration.

Additionally, the bill allows any taxpayer to dispute the valuation of a motor vehicle, which is used to calculate the sales tax, based on either the National Automotive Dealers Association Clean Retail book value or the sales price, whichever is higher. Taxpayers are entitled to a hearing to appeal the valuation, and the tax administrator is responsible for promulgating rules and regulations to implement this appeals process. The act will take effect upon its passage.

Statutes affected:
5395: 31-3-4