Chapter 3.40 MOTOR VEHICLE EXCISE TAX1 This chapter is included in your selections. Sections: 3.40.010 Tax imposed. 3.40.020 Exemption. 3.40.030 Schedule and basis—Penalties, receipts and refunds. 3.40.040 Collection. 3.40.050 Funds—Use. 3.40.060 Funds—Prohibited use. 3.40.070 Funds—Parking facility financing. 3.40.080 Hearings.