Vehicle License Tax Act Article 13

The owner or user of the licensed transportation equipment, who does not intend to use the transportation equipment, shall apply to the traffic management authority for suspension of use. The tax amount for the period of use shall be calculated based on the actual number of days of usage. Upon resuming usage, the tax amount shall be calculated by subtracting the tax amount for the elapsed period from the annual tax amount.The transportation equipment that do not apply for suspension of use shall be deemed as continued usage, and the Vehicle license tax shall continue to be levied in accordance with this Act.