96.1. The owner of an electric-powered road vehicle equipped with a battery rechargeable by connecting to the electric network and belonging to the category of road vehicles referred to in section 2.1 is exempt from paying the additional duty payable in accordance with section 61.1, 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. 1204-2017, s. 11; S.Q. 2020, c. 19, s. 80.