261Imposition of duty

#### 261 Imposition of duty 261 Imposition of duty > This Chapter charges duty on an application to register a motor vehicle under the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018) if— > > > (a) the vehicle has not previously been registered under that Act, or > > > (b) the person in whose name the vehicle is to be registered differs (or the persons in whose names the motor vehicle is to be registered differ) from the person or persons in whose name or names the vehicle was last registered. > > Note. > > Application to register is defined in the Dictionary. > > **s 261:** Am 1998 No 26, Sch 2.2 \[2\]; 2013 No 19, Sch 4.19 \[2\].