142.1. In respect of a road vehicle in the category of road vehicles referred to in section 2.1, the additional annual duty payable to retain the right to operate the vehicle corresponds to 1% of the value of the vehicle exceeding $40,000.
The owner of a road vehicle referred to in the first paragraph and qualified under the Drive Electric component of the Roulez vert program administered by Transition énergétique Québec under section 5 of the Act respecting Transition énergétique Québec (chapter T-11.02) is exempt from paying the additional duty payable in accordance with that paragraph, but only on the portion of the duty calculated on the value of the vehicle that is between $40,000 and $75,000.
The exemption provided for in the second paragraph does not apply to hybrid vehicles equipped with a battery that cannot be recharged by connecting to the electric network.
O.C. 55-98, s. 21; O.C. 1246-2005, s. 28; O.C. 1204-2017, s. 21.