(1) An owner of an inoperable vehicle that is not driven on roadways and is undergoing maintenance, repair, restoration, rebuilding, or renovation shall pay the annual specific ownership tax on the vehicle as provided in section 42- 3-106. (2) Upon payment of the specific ownership tax for a vehicle described in subsection (1) of this section, the department shall issue to the owner of the vehicle a license plate, sticker, decal, or other evidence of the payment as may be prescribed by the executive director of the department by rule. When the license plate or other evidence of payment is affixed to the vehicle, the owner of that vehicle may store the vehicle on private property for the purposes of maintenance, repair, restoration, rebuilding, or renovation.
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