A registration of watercraft may not be renewed pursuant to this chapter if the department has notice that property taxes are owed on the watercraft. If renewal of registration has been denied pursuant to this section, a tax receipt from the person officially charged with the collection of ad valorem taxes in the county of residence must be accepted as proof that the taxes have been paid.
HISTORY: 1998 Act No. 383, Section 1.
Editor's Note
1999 Act No. 124, Section 2T, provided for the transfer of the sections from Article 3, Chapter 21 where this section was numbered as Section 50-21-425.