61-3-511. County motor vehicle computer fee. (1) A county motor vehicle computer fee of $1 must be assessed on the annual registration or reregistration for each of the following:
     (a) motor vehicles subject to registration or reregistration under Title 61, chapter 3;
     (b) boats subject to registration or reregistration under Title 23, chapter 2, part 5;
     (c) snowmobiles subject to registration or reregistration under Title 23, chapter 2, part 6; and
     (d) off-highway vehicles subject to registration or reregistration under Title 23, chapter 2, part 8.
     (2) The fee must be collected by the county treasurer and forwarded to the state treasurer for deposit in the state general fund.

     History: En. Sec. 15, Ch. 604, L. 1991.