S.B. 831 Summary

• Allows vehicle owners to receive a refund for a proportional portion of annual county vehicular tax if the vehicle is transferred within 180 days of when the tax was paid.

• Permits vehicle owners to transfer license plates from one vehicle to another within the same annual tax period without paying the annual tax again on the subsequent vehicle.

• Establishes a $20 fee to transfer license plates between vehicles within the annual tax period.

• Applies to vehicles that are operable and acquired as replacements within the same tax year.

• Takes effect upon approval.