The bill amends Section 31-3-4 of the General Laws in Chapter 31-3, which pertains to the registration of vehicles. It introduces a requirement for individuals to provide proof of payment of sales or use tax before obtaining an original or transferral registration for a motor vehicle.

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

Statutes affected:
5395: 31-3-4