42-5157. Motor vehicles removed from inventory
The tax imposed by this article on motor vehicles that are removed from inventory by a motor vehicle dealer as defined in section 28-4301, that are used directly in the conduct of the motor vehicle dealer's primary business and that are returned to the dealer's active sales inventory within one year after the date of the initial removal from inventory shall be levied and imposed on a monthly basis and shall be applied to one thirty-ninth of the value of each new motor vehicle as determined by the manufacturer's suggested retail price and to one thirty-ninth of the value of each used motor vehicle as determined by any industry-wide publication in common use and devoted to listing used car values.