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.
Despite the first paragraph, the owner of an electric-powered road vehicle equipped with a battery rechargeable by connecting to the electric network or powered by a hydrogen fuel cell is exempt from paying the additional duty, but only on the portion of the duty calculated on the value of the vehicle that is between $40,000 and $75,000.
O.C. 55-98, s. 21; O.C. 1246-2005, s. 28; 1204-2017O.C. 1204-2017, s. 21; S.Q. 2020, c. 19, s. 81; 997-2022O.C. 997-2022, s. 211.