It is unlawful for a county clerk to accept an application for a certificate of title as provided for in Chapters 1 6 of this title, unless the applicant presents evidence that a sales or use tax at the rate specified in title 67, chapter 6, part 2 and § 67-6-501 has been paid on the sales price of the vehicle by the applicant, or the applicant has authority from the commissioner to file an application for a certificate of title without the payment of the sales or use tax.
Structure 2021 Tennessee Code
Title 55 - Motor and Other Vehicles
Chapter 3 - Certificates of Title
§ 55-3-105. Sales or Use Tax Receipt to Accompany Application for Certificate of Title
§ 55-3-106. Inapplicable to Vehicles Exempt From Sales or Use Tax
§ 55-3-107. Certificate Issued for Use in Lieu of Sales or Use Tax Receipt
§ 55-3-108. False Indication of Payment of Sales or Use Tax Prohibited
§ 55-3-109. Penalty for Violation of Sale or Use Tax Provisions
§ 55-3-110. Determination That Vehicle Is Not Stolen
§ 55-3-112. Refusal to Issue Certificate — Grounds
§ 55-3-113. Review of Departmental Action
§ 55-3-117. Rules and Regulations Governing Change of Motors
§ 55-3-119. Transferee to Reregister Vehicle and Obtain Certificate of Title
§ 55-3-125. Liens and Encumbrances — Filing
§ 55-3-128. Manufactured Home Affixed to Real Property
§ 55-3-129. Reissue of Cancelled Certificate of Title to Manufactured Home