a flat tax of 1.5 times the rate per horse-steam is due.
For mopeds, a flat tax of 1 x the rate per horse-steam is due.
Car dealers and agents are exonerated from the tax for demonstration cars less than 3.5 tons.
For cars registered in the special W series, a flat tax of 2 x the rate per horse-steam is due.
For cars registered in the special WW series, a flat tax of 1 x the rate per horse-steam is due.
No tax is not due in the following cases: