vehicle titles; out-of-state purchase

Modified subsection C of section 28-2053 to add a second condition allowing pending title certificates when a lien or encumbrance is filed by an out-of-state dealer or finance company, in addition to the existing condition about out-of-state dealers selling to residents.

Added new subsection c to section 28-2056 requiring the Department of Transportation to notify the Department of Revenue about taxes collected under the new pending registration provisions.

Modified section 28-2056 to clarify that use tax collection can be deferred for pending registration certificates if taxes are collected at the time of vehicle registration.

Changed the bill title from 'vehicle titles; out-of-state purchase' to 'vehicle titles; out-of-state purchase' and added 'out-of-state purchase' to the short title, while also adding section 28-2056 to the amendment scope.