Any abandoned vehicle auction performed by a class AA wrecker or lien claimant shall be exempt from all prior years’ tag fees, title fees, stop flag fees, and any other fees imposed by the state from the prior ownership of the vehicle. The wrecker operator, lien claimant, or buyer of the abandoned vehicle will be responsible only for fees incurred after the completion of the abandoned vehicle sale unless the buyer is the registered vehicle owner prior to the towing or abandonment of the vehicle, in which case all fees will be due from the buyer. Vehicles purchased from a class AA wrecker at an abandoned vehicle auction on which a junk title will be issued, shall be exempt from motor vehicle excise tax.
Added by Laws 2004, c. 360, § 1, emerg. eff. May 27, 2004. Amended by Laws 2006, c. 247, § 3.
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