Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610
585.0200 Stolen Vehicle. Refund of use tax paid by a purchaser on a private sale of a stolen car, which was later confiscated by the police, was authorized because the seller had no title to the car which he could legally transfer to the buyer. 2/3/70.