15-16-202. Boats, snowmobiles, and motor vehicles -- payment of fees. (1) The fee in lieu of personal property taxes assessed against a motorboat, sailboat, or personal watercraft described in 23-2-517 for the year in which application for a registration decal is made must be paid before the registration decal may be issued pursuant to 23-2-515.
     (2) The fee in lieu of tax imposed on a snowmobile for the year in which application for registration is made must be paid before a snowmobile may be registered pursuant to 23-2-616.
     (3) (a) Except for mobile homes and manufactured homes as defined in 15-1-101 and except as provided in subsection (3)(b) of this section, the light vehicle registration fee or fee in lieu of tax imposed against a motor vehicle for the current year and the immediately previous year must be paid before a motor vehicle may be registered or reregistered pursuant to 61-3-303.
     (b) The vehicle registration fees or fee in lieu of tax imposed against a motor vehicle described in 61-3-303(9) must be paid before a motor vehicle may be registered pursuant to 61-3-303.
     (4) The provisions of subsections (1) and (3)(a) do not require payment of the immediately previous year's fees if the fees have already been paid.

     History: En. Sec. 1, Ch. 421, L. 1987; amd. Sec. 13, Ch. 649, L. 1987; amd. Sec. 10, Ch. 200, L. 1997; amd. Sec. 7, Ch. 496, L. 1997; amd. Sec. 3, Ch. 191, L. 2001; amd. Sec. 3, Ch. 592, L. 2003.