The bill amends Section 31-3-4 of the General Laws in Chapter 31-3, titled "Registration of Vehicles," by introducing new provisions regarding proof of payment of sales or use tax for motor vehicle registration. Specifically, it requires individuals to provide evidence of tax payment related to the motor vehicle as per chapters 18 and 19 of title 44 before obtaining an original or transferral registration. Additionally, the bill grants the tax administrator the authority to suspend or revoke a motor vehicle registration for non-payment of taxes associated with the vehicle.

Furthermore, the bill establishes a new appeals process for taxpayers who wish to dispute the valuation of their motor vehicle, which is used to calculate the sales tax. Taxpayers can appeal the valuation based on either the National Automotive Dealers Association Clean Retail book value or the sales price, whichever is higher, and they are entitled to a hearing for this appeal. The tax administrator is tasked with creating rules and regulations to facilitate this appeals process. The act will take effect upon its passage.

Statutes affected:
5395: 31-3-4