Senate Bill 185 Summary

• Allows tax commission to waive delinquent registration penalties for vehicles at least 8 model years old that have not been operated on public streets or highways for at least 24 consecutive months, upon submission of an affidavit of nonuse.

• Applies penalty waiver provision to delinquent registration penalties under Section 1115 (annual registration vehicles), Section 1132 (general registration fees), and Section 1151 (registration violations).

• Requires the affidavit of nonuse to be submitted on a form prescribed by the tax commission to qualify for penalty waiver.

• Becomes effective November 1, 2015.