Amendment status not verified — confirm the current text below against the official source.
(1) Except as is hereinafter otherwise provided the tax on vehicles and animals, shall be paid quarterly in advance, on each first day of April and each first day of July and each first day of October and each first day of January. (2) If in any quarter a vehicle or animal becomes liable to such tax, such tax shall be leviable thereon from the earliest day in the quarter on which such vehicle or animal so becomes liable the amount of tax leviable for such quarter shall be, if such earliest day occurs - (a) in the first month of such quarter, the whole tax for such quarter, (b) in the second month of such quarter, two-thirds of the tax for such quarter,