2021 Regular Session Use tax; enhance enforcement of collection on all-terrain vehicles purchased out of state. AN ACT TO REQUIRE A MANUFACTURER OF ALL-TERRAIN VEHICLES TO FILE AN ANNUAL REPORT WITH THE DEPARTMENT OF REVENUE LISTING EACH WARRANTY ISSUED BY THE MANUFACTURER FOR A NEW ALL-TERRAIN VEHICLE THAT WAS SOLD DURING THE PRECEDING CALENDAR YEAR TO A RESIDENT OF THIS STATE BY A RETAILER LOCATED OUTSIDE THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL USE THE INFORMATION IN THE REPORT TO INVESTIGATE AND COLLECT ANY UNPAID USE TAXES IMPOSED ON ALL-TERRAIN VEHICLES DESCRIBED IN THE REPORT; TO PROVIDE PENALTIES FOR FAILURE TO FILE THE REPORTS REQUIRED BY THIS ACT; AND FOR RELATED PURPOSES. 03/15/21 at 10:32 H B 157 House Bill 157 HB 157 H Dead General Bill/Constitutional Amendment No Majority July 1, 2021 Ways and Means T ../../House_cmtes/WM.xml Currie ../../House_authors/Currie.xml 1 01/08 (H) Referred To Ways and Means 2 02/02 (H) Died In Committee ../../../../documents/2021/pdf/HB/0100-0199/HB0157IN.pdf ../../../../documents/2021/html/HB/0100-0199/HB0157IN.htm ../../../../documents/2021/pdf/HB/0100-0199/HB0157IN.pdf ../../../../documents/2021/html/HB/0100-0199/HB0157IN.htm N ../../../../documents/2021/pdf/fiscalnotes/HB0157.pdf