8 CAR § 64-608. New and used car dealers

If a new or used car dealer removes an unused or used tire from the rim, the new or used car dealer shall: (1) Be registered with the Department of Finance and Administration as a collector of rim removal fees; (2) Collect the fees from the purchaser even if the purchaser elects to keep the unused or used tire removed from the rim; (3) Pay on a monthly basis the rim removal fees that are collected each month to the department; (4) Comply with all requirements related to collecting and reporting rim removal fees; (5) Be registered with the Division of Environmental Quality as a new or used car dealer to obtain an identifying number; and (6) Use the e-manifest system to account for each unused or used tire removed from the rim and certify that each tire removed from the rim and replaced with a new tire or used tire was assessed a rim removal fee.