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1995 SESSION

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HB 1990 Situs for personal property tax; college students.

Introduced by: James F. Almand | all patrons    ...    notes | add to my profiles

SUMMARY:

Situs for taxation of tangible personal property. Requires a full-time college student to provide sufficient evidence of payment of personal property tax on his motor vehicle in the student's place of domicile in order to avoid taxation in the locality where he attends college. The same provision applies to the situs for the imposition of local licensing fees.


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