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AGO Opinions with Topic: COMPUTATION OF SUCH TAXES
AGO 1972 No. 11 >  May 12, 1972
TAXATION - EXCISE - TRAILERS AND CAMPERS - COMPUTATION OF SUCH TAXES
TAXATION ‑- EXCISE ‑- TRAILERS AND CAMPERS ‑- COMPUTATION OF SUCH TAXES (1) Owners of travel trailers licensed in this state for 1971 who wait until after May 23, 1972, to pay their 1972 excise tax and to license their trailers for this year are not entitled to have this tax computed at the new rate provided for by chapter 144, Laws of 1972, Ex. Sess.(2) There is no distinction to be made between the 1972 excise tax status of travel trailers and campers under chapter 144, Laws of 1972, Ex. Sess., even though campers were not required to be licensed until January 1, 1972.(3) Owners of travel trailers or campers who paid their 1972 excise taxes when due or between the due date and May 23, 1972, are not entitled to a refund of some portion of the differential between the old and new rates.(4) A person who owned and was in possession of a camper in this state on the date the 1972 excise tax thereon became due is not entitled to an abatement of this tax for that portion of the year which elapses before he first licensed his camper.
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