55-3-107 - Certificate issued for use in lieu of sales or use tax receipt.
55-3-107. Certificate issued for use in lieu of sales or use tax receipt.
Except as indicated in § 55-3-106, the commissioner shall issue a certificate to an applicant, which may be used by the applicant to file an application for a certificate of title when it appears that the applicant is not required to pay any sales or use tax on any motor vehicle for which a certificate of title is necessary, as provided for in chapters 1, 2, this chapter and chapters 4-6 of this title.
[Acts 1953, ch. 103, § 3 (Williams, § 5538.139c); impl. am. Acts 1953, ch. 167; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 59-307.]