61-3-506. Rules. (1) The department of transportation shall adopt rules for the payment of new car taxes under the provisions of 61-3-313 through 61-3-316, 61-3-501, and 61-3-520.
     (2) The department of justice may adopt rules:
     (a) for the assessment and collection of taxes and fees on light vehicles, including the proration of taxes under 61-3-520;
     (b) for the imposition and collection of fees in lieu of tax, including the proration of fees in lieu of tax under 61-3-520, on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including criteria for determining the vehicle's age and manufacturer's rated capacity; and
     (c) for the administration of fees for trailers, pole trailers, and semitrailers, including criteria for determining a trailer's age and weight.

     History: En. 53-160 by Sec. 7, Ch. 74, L. 1975; R.C.M. 1947, 53-160; amd. Sec. 2, Ch. 657, L. 1983; amd. Sec. 28, Ch. 611, L. 1987; amd. Sec. 6, Ch. 525, L. 1989; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 5, Ch. 121, L. 1997; amd. Sec. 25, Ch. 496, L. 1997; amd. Sec. 82, Ch. 51, L. 1999.