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47-1103.


47-1103.
   
   It is the intent of the Legislature that the owner or owners of every
   vehicle in this state shall possess a certificate of title as proof of
   ownership and that every vehicle shall be registered in the name of
   the owner or owners thereof. All registration and license fees and
   mileage taxes imposed by this act shall be for the purpose of
   providing funds for the general governmental functions of the state,
   counties, municipalities and schools and for the maintenance and
   upkeep of the avenues of public access of this state. Such
   registration and license fees shall apply to every vehicle operated
   upon, over, along or across any avenue of public access within this
   state and when paid in full, shall be in lieu of all other taxes,
   general and local, unless otherwise specifically provided.
   

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