32-5B-1      Imposition of tax--Rate--Failure to pay as misdemeanor.
32-5B-1.1      Licensing and payment of tax on leased vehicles--Assessment of tax upon purchase by lessee--Lessor to assign title and certify price, fees and title.
32-5B-1.2      Leasing or rental company separate from dealership--Distinct name--Daily rental operations--Exemption from excise tax.
32-5B-1.3      Licensing and titling of used vehicle by dealer--Payment of tax by subsequent purchaser.
32-5B-1.4      Licensing and payment of excise tax on new vehicle by dealer--Subsequent purchaser exempt.
32-5B-1.5      Payment of excise tax by dealer required to take title--Subsequent purchaser not exempt.
32-5B-2      Exempt vehicles.
32-5B-2.1      Repealed.
32-5B-3      Dealer's inventory exempt--Filing required.
32-5B-4      Definition of purchase price.
32-5B-4.1      Insurance check included in trade-in value.
32-5B-5      Manufacturers and importers to file price lists--Changes.
32-5B-6      Use of dealers' guide for used motor vehicles.
32-5B-7      Repealed.
32-5B-8      Fixing value, capacity, and weight of rebuilt or foreign vehicle.
32-5B-9      Information to be presented by new owner of vehicle--Falsification as felony.
32-5B-10      Payment of tax.
32-5B-11      Credit for taxes paid to this or another state.
32-5B-12      Proration of tax on proportionally registered vehicles--Exemptions to trailers.
32-5B-13      Repealed.
32-5B-14      Title issuance or transfer prohibited unless tax paid--Exception.
32-5B-15      Rules authorized.
32-5B-16      Records required of sellers--Inspection.
32-5B-17      Disposition of revenue.
32-5B-18      "Siblings" defined.
32-5B-19      Rental vehicle and leased vehicle defined.
32-5B-20      Gross receipts tax on vehicle rental of twenty-eight days or less--Violation as misdemeanor.
32-5B-21      Applicability of tax on leased vehicles--Leasing information required.
32-5B-22      No tax refund for early termination of lease.
32-5B-23      Tax on vehicles leased in another state--Credit for tax paid to another state.
32-5B-24      Tax credit for total loss of leased vehicle.