90.9. In the case of a new motor vehicle that is leased or received following a trade, the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it shall be the highest amount of the value of the vehicle declared by the dealer on the form that the Société provided him with or the average wholesale price from which $500 is subtracted. The owner of the vehicle must provide that form to the Société upon registration.