Except as provided in sections 42-3-110, 42-3304 (10), and 42-4-305 (5), the owner shall pay upon a purchased vehicle subject to registration under this article the prescribed fee for a twelve-month registration. In no event shall the specific ownership tax collected on any classified personal property be less than one dollar and fifty cents.
Source: L. 2005: Entire article amended with relocations, p. 1093, § 2, effective August 8.