Issuance of Title or Registration Where Retailer Fails or Refuses to Remit Tax Collected by Retailer from User

Section 150 Section 150.720  Issuance of Title or Registration Where Retailer Fails or Refuses to Remit Tax Collected by Retailer from User No retailer's failure or refusal to remit tax hereunder shall preclude a user, who has paid the proper tax to the retailer, from obtaining his certificate of title or registration upon satisfying the Department that such user has paid the proper tax (if tax is due) to the retailer.