AGO Opinion Topics: MOTOR VEHICLE EXCISE TAX

Questions and answers relative to licensing and payment or collection of motor vehicle excise tax or personal property tax upon trailers, including house trailers, as affected by section 5, chapter 252, Laws of 1953. (Overruling in part our opinions to the Tax Commission dated March 20, 1944 and October 13, 1949).

The motor vehicle excise tax may not be waived to permit nonresident military and naval personnel to license their vehicles here tax free.

The motor vehicle excise tax applies to vehicles used in this state under reciprocal license agreements.