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 an electric-powered road vehicle equipped with a battery rechargeable by connecting to the electric network referred to in the first paragraph 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.
O.C. 55-98, s. 21; O.C. 1246-2005, s. 28; O.C. 1204-2017, s. 21; S.Q. 2020, c. 19, s. 81.