§ 7. (Repealed - 11.12.2002 entered into force 01.01.2003 - rt I 2002, 110, 655)

 

§ 8. Tax exemption

Heavy goods vehicles of the fire and rescue service agencies of the Defence Forces, National Defence League, Border Guard, police authorities and state and local government agencies are exempt from the heavy goods vehicle tax.

 

§ 9. Tax authority

(1)        The tax authority of heavy goods vehicle tax is the Tax and Customs Board.

(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 591)

 (2)       The Motor Vehicle Registration Centre is required to submit the following information concerning the heavy goods vehicles which were entered in or deleted from the traffic register during the preceding taxable period to the Tax and Customs Board by the tenth date of the first month of each taxable period:

(17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 591)

1)         the name of the owner or, in the cases specified in subsections 3 (1¹) and (2) of this Act, of the possessor of the lorry or truck (in the case of a natural person, the given name and surname);

2)         the personal identification code (in the absence thereof, the date, month and year of birth of the person) or registry code of the owner or, in the cases specified in subsections 3 (1¹) and (2) of this Act, of the possessor of the lorry or truck;

3)         the address of the residence or seat of the owner or, in the cases specified in subsections 3 (1¹) and (2) of this Act, of the possessor of the lorry or truck;

4)         the registration plate data of the lorry or truck;

5)         the maximum authorised weight or gross laden weight of the lorry or truck;

6)         the number of axles of trailers used in the composition of the road train at the same time and the maximum weight of the trailers, which is entered in the traffic register, and also the date of making the entry;

7)         the make of the lorry or truck;

8)         the existence or absence of air suspension or equivalent suspension of the driving axle of the lorry or truck;

9)         the number of axles in the lorry or truck;

10)       the date of registration, amendment of the registry entry or deletion from the register of the lorry or truck.

(11.12.2002 entered into force 01.01.2003 - RT I 2002, 110, 655)

(3)        If information in the traffic register on a heavy goods vehicle or a payer of heavy goods vehicle tax which is the basis for taxation is changed during a taxable period, the Motor Vehicle Registration Centre is required to notify the Tax and Customs Board thereof by the twentieth day of the month following the taxable period.

(11.12.2002 entered into force 01.01.2003 - RT I 2002, 110, 655; 17.12.2003 entered into force 01.01.2004 - RT I 2003, 88, 591)

 

§ 10. Amendment of Traffic Act

The Traffic Act (RT I 2001, 3, 6; 2002, 92, 531; 105, 613; 110, 654; 655) is amended as follows:

1)         subsection 19¹ (3) is amended by adding a sentence worded as follows:

"The driver of a heavy goods vehicle shall carry along and produce a document certifying the payment of heavy goods vehicle tax.";

2)         subsection 35¹ (1) is amended and worded as follows:

”(1)      The following legal acts are not possible without prior presentation of a document certifying the payment of heavy goods vehicle tax or of motor vehicle tax established by the local government:

1)         making amendments to the registration information of a motor vehicle;

2)         deletion of a motor vehicle from the register for the purpose of its transfer."