ICBC Bull S**T
DemonDave we know why that is in place, Washington has the same thing if you purchase a car in Oregon and try to register it in Washington. The problem with the law is someone that moves 2 or 3 years later is obviously not trying to beat the government out of their money. The laws are written way to general and there should be exceptions, like you don't have to pay it if it's been more than 2 years or if you have to pay it is at current value not original price.
Chuck