§ 9-53. Filing of returns; late penalty; interest.  


Latest version.
  • All returns of motor vehicles which acquire situs in the county or are transferred to a new owner in the county after January 1 or situs day, shall be filed with the commissioner of the revenue on or before the 30th day from:

    (1)

    Situs day; or

    (2)

    The date of transfer to the new owner if situs remains in the county.

    (Code 1978, § 8-13.02)

(Code 1978, § 8-13.02)