(1) When a taxable vehicle is sold or transferred to someone else, the owner of the vehicle shall report the same to the tax officer within fifteen days after submitting the certificate of payment of tax with him to the transferee. will fall.
(2) Even if the owner of a taxable vehicle dies and the owner of the vehicle transfers the vehicle to his own name, he must notify the tax officer within fifteen days from the date of the transfer.
(3) After receiving the notice of transfer according to sub-rules (1) and (2), the tax officer shall deduct the tax from the name of the owner of the vehicle and keep the tax in the name of the person who will transfer the vehicle. Even in the certificate of tax payment, the tax officer has to give the names of the names.