s 219
In forceReassessment of duty—repossession of stolen motor vehicle
Chapter 9Motor vehicle registration
Part 9.1Imposition and rates of duty
219 Reassessment of duty—repossession of stolen motor vehicle
(1)
Duty is not payable on an application for registration of a motor vehicle that has been repossessed from a person because, before the person acquired it, it had been stolen.
(2)
If requested by a person who has paid duty on an application for registration to which subsection (1) applies, the commissioner must assess or reassess the duty accordingly.
Part 9.3 Miscellaneous
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