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REFERENCE TITLE: vehicle registration; use tax collection |
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State of Arizona Senate Fifty-third Legislature Second Regular Session 2018
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SB 1288 |
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Introduced by Senators Worsley: Bowie, Fann, Otondo, Pratt
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AN ACT
amending section 28‑2056, Arizona Revised Statutes; relating to vehicle title and registration.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 28-2056, Arizona Revised Statutes, is amended to read:
28-2056. Transfer or registration of vehicle; collection of use tax
A. The registering officer shall collect the use tax imposed under title 42, chapter 5, article 4 and under the model city tax code pursuant to title 42, chapter 6, article 2 at the time of application for a transfer of title or registration of a vehicle. The registering officer shall issue a receipt, in a form prescribed by the department, for the amount of tax paid. The registering officer shall not process an application for transfer of title or registration of any vehicle on which the use tax is imposed under title 42, chapter 5, article 4 and under the model city tax code pursuant to title 42, chapter 6, article 2 until the tax is paid.
B. The department of transportation shall notify the department of revenue of taxes collected pursuant to this section. At the end of each month the department of transportation shall deposit, pursuant to sections 35‑146 and 35‑147, tax monies collected pursuant to this section in the state general fund.
C. The department of revenue shall provide the department of transportation with the means to calculate the use taxes required to be collected pursuant to subsection A of this section. The means shall include use tax rates applicable to each jurisdiction levying a use tax.
Sec. 2. Applicability
This act applies to taxable periods beginning on or after the first day of the month following the general effective date.