90.13. During the calculation of the additional duty payable by the owner of a registered motor vehicle to retain the right to operate the vehicle, where the average wholesale price does not appear in the guides referred to in section 90.2, the value used shall be the amount referred to in paragraph 2 of section 90.12 and reduced by 7% annually from the due date of the latest payment made to retain the right to operate that vehicle.
Notwithstanding the foregoing, where the vehicle was registered before 1 January 1998, the value used shall be the retail price suggested by the manufacturer and reduced by 15%. In addition, where the vehicle was registered prior to that date and where the characteristics of the model to which the vehicle belongs do not appear in the guides referred to in section 90.2, the value used shall be the one entered in one of those guides for the vehicle of the same model having characteristics similar to those of the vehicle concerned and, where there is no such model, the value used shall be the one indicated on the owner’s insurance policy. He must provide a copy of that policy to the Société upon registration.