262Lodgment of statement of dutiable value

#### 262 Lodgment of statement of dutiable value 262 Lodgment of statement of dutiable value > A person who is required by law to make an application to register a motor vehicle under the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018) must lodge with the application for registration a statement of the dutiable value of the vehicle, unless the application is not chargeable with duty under this Chapter. > > Maximum penalty—100 penalty units. > > Note. > > The dutiable value of a motor vehicle is specified in section 266. > > An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > **s 262:** Am 1998 No 26, Sch 2.2 \[3\]; 2012 No 97, Sch 1.9 \[5\]; 2013 No 19, Sch 4.19 \[3\].