Superior courts

Contesting tax assessments, §48-5-450. Tax digest. Value of returned motor vehicles included in, §48-5-448. Time. Dealers for retail sale. Payment of tax, §48-5-472. Remittance of taxes collected to tax authority, §48-5-446. Transfer of vehicle. Fair market value on motor vehicles, §48-5C-1. Value of returned motor vehicles included in tax digest, §48-5-448. Veterans. Disabled veterans’ constitutional exemption, §48-5-478. Proof of continuing eligibility, §48-5-478. Veterans’ organization exemption, §48-5-478.4. Watercraft owned by dealer and held in inventory. Exempt from taxation for limited time, §48-5-504.40. MOTOR VEHICLE DEALERS.