§ 13-808. When and to whom tax payable  


Latest version.



  •    The excise taxes imposed by this part for a vehicle shall be paid to the Administration:

       (1) Before the issuance of a certificate of title for that vehicle; or

       (2) As to a vehicle registered under § 13-109 (c) of this title without a certificate of title, before the registration of that vehicle.


HISTORY: 1977, ch. 14, § 2.