61-3-506. Rules. The department of justice may adopt rules:
(1) for the assessment and collection of taxes and registration fees under 61-3-560 through 61-3-562, including the proration of fees under 61-3-520, on light vehicles, including criteria for determining the vehicle's age;
(2) for the imposition and collection of fees in lieu of tax, including the proration of fees in lieu of tax under 61-3-520, on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including criteria for determining the vehicle's age and manufacturer's rated capacity; and
(3) for the administration of fees for trailers, pole trailers, and semitrailers, including criteria for determining a trailer's age and weight.
History: En. 53-160 by Sec. 7, Ch. 74, L. 1975; R.C.M. 1947, 53-160; amd. Sec. 2, Ch. 657, L. 1983; amd. Sec. 28, Ch. 611, L. 1987; amd. Sec. 6, Ch. 525, L. 1989; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 5, Ch. 121, L. 1997; amd. Sec. 25, Ch. 496, L. 1997; amd. Sec. 82, Ch. 51, L. 1999; amd. Sec. 33, Ch. 515, L. 1999.