Payment of Motor Vehicle Tax

(1) Tax for any new motor vehicle shall be paid to the Taxation Officer before the registration. (2) For other vehicles, tax shall continue to be paid before the Taxation Officer where it was previously paid. (3) If the owner of a vehicle other than a personal vehicle changes their residence or place of business, they may: (a) continue to pay tax at the same place as before; or (b) start paying tax to the new Taxation Officer having jurisdiction over the new residence or place of business: Provided that the new Taxation Officer shall not accept tax payment until the vehicle owner produces a No Objection Certificate from the previous Taxation Officer in the prescribed form and manner.