Vehicle License Tax Act Article 14

When changes such as replacing parts or altering seat frames occur in the transportation equipment already licensed for use, the owner or user of the transportation equipment shall proceed with the necessary changes through the traffic management authority. If the tax amount remains the same before and after the change, no additional tax shall be levied. If the transportation equipment, originally exempt from tax or subject to a lower tax rate, is changed to a taxable status or a higher tax rate, the additional tax amount for the difference shall be calculated on a daily basis. Conversely, if the transportation equipment, originally taxable or subject to a higher tax rate, is changed to an exempt status or a lower tax rate, the tax amount for the difference shall be refunded on a daily basis.Failure of the owner or user of the transportation equipment mentioned in the preceding paragraph to proceed with the necessary changes through the traffic management authority, and failure to pay the required taxes as stipulated, shall be considered as a transfer of the license for another use.