Sales or use tax on motor vehicles

29-2-211. Sales or use tax on motor vehicles. The executive director is hereby authorized to contract and enter into agreements with the county clerk and recorder and home rule jurisdictions for the collection of state, county, and city or town use taxes upon motor vehicles, and the county clerk and recorder may charge and retain a fee as the director may approve to fully cover the cost of such collection by the county clerk and recorder. Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 543, � 1, effective July 1, 2025. Editor's note: This section is similar to former � 29-2-106 (3)(b) as it existed prior to July 1, 2025.