4Tax on motor vehicles

#### 4 Tax on motor vehicles 4 Tax on motor vehicles (cf Act No 119, 1980, s 5) > > (1) When the registration or renewal of registration of a motor vehicle is effected in respect of a period beginning after the commencement of this section, motor vehicle tax shall be levied and collected under this Act in respect of the vehicle for the use of the Crown. > > > (1A) The regulations may prescribe the amount of tax applicable to a motor vehicle for a year or part of a year. > > > (2) Subsection (1) is subject to the exemptions and reductions provided for by this Act or the regulations. > > > (3) The regulations may provide for the annual indexation for inflation of the amounts of tax applicable to motor vehicles. > > > (4) The Minister must consult with the Treasurer before recommending the making of a regulation under subsection (3). > > **s 4:** Am 2021 No 22, Sch 3\[8\]–\[10\].