This bill allows the State Tax Commission to contract with a designated agent to assist in address verification for vehicles and vessels insured in the state.
This bill:
- defines terms;
- allows the State Tax Commission (commission) to contract with a designated agent to determine the address for which a vehicle's or vessel's insurance is tied, to assist the commission in determining whether the owner is a resident of this state;
- based on information provided by the designated agent, allows the commission to investigate whether the owner is a resident for vehicle or vessel registration purposes or otherwise in compliance with relevant registration and tax laws;
- for a person found in violation of certain tax and fee requirements, allows the person 60 days to cure the violation before being subject to a penalty;
- allows the commission to impose penalties in certain circumstances;
- allows funds in the Uninsured Motorist Identification Restricted Account to be used to cover the costs of the designated agent for address verification; and
- makes technical changes.
Recommended by: Revenue and Taxation Interim Committee

Statutes affected:
Introduced:
Substitute #1: 59-12-107
Substitute #3: 59-12-107
Enrolled: 59-12-107
Substitute #2: 59-12-107