<prompt> Human: The car itself was bought in my state, but actually owned by a dealership just across the state border. I paid 3,500 up front with a check, this excludes the registration fee but includes document fee. A while down the road I receive this letter in the mail about reminding me about paying the use tax. The cars valued at 5,200 according to the statement, and the tax was calculated from that value. I dont recall what would account for such a difference in the cars value since I didnt pay that much. Is this a big mistake? Did the dealership report something vastly different from the actual amount in the transaction?  <response>: States got tired of people selling a car for 1 on paper to avoid taxes, so they started assessing taxes based on what they think the car ought to be worth. 