Amendment status not verified — confirm the current text below against the official source.
Liability of successor to pay arrears. - (1) If the tax leviable in respect of any motor vehicle unpaid by any person liable for pay- ment thereof and such person before having paid the tax has trans- ferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or con-