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i got rid of my lease via lease transfer and i know it definitely has to do with the state that you are registering it in. i did NY to NY and the other guy had to pay the taxes upfront on the remaining payments directly to the dmv even though i had already put taxes in the payment on my lease. i think some states you just need to pay the difference but i dont think that it affects your payment, i believe you would need to pay it all upfront.
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