32-5B-14 Title issuance or transfer prohibited unless tax paid--Exception. 32-5B-15 Rules authorized. 32-5B-16 Records required of sellers--Inspection. 32-5B-17 Disposition of revenue. 32-5B-18 "Siblings" defined. 32-5B-19 Rental vehicle and leased vehicle defined. 32-5B-20 Gross receipts tax on vehicle rental--Violation as misdemeanor. 32-5B-21 Applicability of tax on leased vehicles--Leasing information required. 32-5B-22 No tax refund for early termination of lease. 32-5B-23 Tax on vehicles leased in another state--Credit for tax paid to another state. 32-5B-24 Tax credit for total loss of leased vehicle. 32-5B-25 Excise taxes on off-road vehicles deposited in general fund.