24. Despite section 19, for the owner of a road vehicle listed below, the payment due date for the amounts to be paid under the first paragraph of section 31.1 of the Highway Safety Code (chapter C-24.2) is 31 March but payment may be made as of 1 January:(1) passenger vehicles referred to in sections 98, 99 and 137 or owned by the holder of a ham radio operator’s licence;
(2) road vehicles referred to in section 137 with the exception of mopeds, snowmobiles and motorcycles;
(3) road vehicles referred to in sections 139 and 140 with the exception of mopeds, motorcycles and snowblowers;
(4) road vehicles referred to in sections 124 and 139;
(5) commercial vehicles;
(6) trucks;
(7) special mobile equipment with the exception of special mobile snow equipment;
(8) equipment transport vehicles;
(9) tow trucks;
(10) ambulances and hearses;
(11) (paragraph revoked);
(12) buses and minibuses except buses engaged in the transportation of schoolchildren; and
(13) road vehicles not referred to in paragraphs 1 and 2 or in sections 19 and 21 to 23 that are not apportioned vehicles.