39-26-204.6. Remittance of tax - determination of address - motor vehicle dealer held harmles

39-26-204.6. Remittance of tax - determination of address - motor vehicle dealer held harmless. The hold harmless provisions of section 39-26-105.4 shall apply to any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.