SECTION 50-23-35. Watercraft title issuance; tax payment proof required; exceptions.

(A) No title for a watercraft or outboard motor may be issued by the department if currently titled in this State or titled or registered in another state unless it is accompanied by a receipt from the applicant's appropriate county official stating payment of ad valorem taxes due for the tax year in which the ownership was initiated has been paid. Applications submitted more than one year after ownership was initiated must be accompanied by paid tax receipts for all subsequent years up to the date the application was accepted by the department. (B) A title for a watercraft or outboard motor sold by a permitted marine dealer is exempt from the requirement for a paid tax receipt and may be titled by the department without the receipt indicating ad valorem taxes have been paid. The department must transmit daily a list of the titles and certificates of registration issued under this exemption to the respective county official for collection of ad valorem taxes. (C) No receipt is required for a watercraft or outboard motor designated as exempt from ad valorem taxes by the appropriate county official, provided that each county makes such a determination when a watercraft or outboard motor is titled in their respective county. SECTIONS 50-23-40, 50-23-50. Repealed by 2008 Act No. 344, SECTION 30, eff 6 months after approval (approved June 11, 2008). Editor's Note Former SECTION 50-23-40 was entitled "Sale or purchase without certificate of title prohibited" and was derived from 1962 Code SECTION 70-295.104; 1971 (57) 915; 1993 Act No. 181, SECTION 1270. Former SECTION 50-23-50 was entitled "Certificate as prerequisite to acquisition of right or title; recognition of right or title by courts" and was derived from 1962 Code SECTION 70-295.105; 1971 (57) 915; 1993 Act No. 181, SECTION 1270.