Amendment status not verified — confirm the current text below against the official source.
When, in respect of a transport vehicle, the tax or the additional tax becomes payable of the first time after the commencement of a quarter, the tax or additional tax payable under section 4 or section 5 or section 6, as the case may be, shall be one-third of the appropriate quarterly tax for each calendar month or part thereof in respect of which the tax or additional tax is payable. Non-use of vehicle and refund of tax