Any rental vehicle not licensed in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 is subject to the motor vehicle excise tax in §
— under EXCISE TAX ON MOTOR VEHICLES.
Any rental vehicle not licensed in accordance with § 32-5-6 , 32-5-8.1 , or 32-5-9 is subject to the motor vehicle excise tax in §