Act No. 3 Of 16 June 1987 On Motor Vehicle Tax

Original Language Title: Landstingslov nr. 3 af 16. juni 1987 om afgift af motorkøretøjer

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Act No. 3 of 16 June 1987 on motor vehicle tax

Modified repeals, hovedlov replaces information

Modified by
Parliament Act no. 8 of 29 November 2013 on temporary exemption from import tax and motor tax on vehicles that use electricity and hydrogen propulsion
(Temporary exemption)
Parliament Act no. 10 of 3 . december 2012 amending Rule Act on motor vehicle tax (Dividing weight class)
Parliament Act no. 18 of 18 november 2010 amending Rule Act on motor vehicle tax (increase of tax)
Parliament Act no. 1 of 17 . May 2010 on temporary exemption from import tax and motor tax on passenger cars and vans using only electricity and hydrogen propulsion
Parliament Act no. 14 of 2 november 2006 amending certain county laws on taxation, etc. (Consequential amendments as a result of the centralization of tax authorities and clarification of control provision)
Parliament Act no. 7 of 11 november 2004 amending rule Act on motor vehicle tax (Exemption of vehicles used commercially in some sheep and reindeer keeps farms, etc.)
Parliament Act no. 14 of 7 november 2003 amending Rule Act on motor vehicle tax. (Increase of tax)
Parliament Act no. 17 of 30 October 1992 amending Rule Act on motor vehicle tax

§ 1. For the Treasury taxed vehicles which are subject to registration under the Road Traffic Act for Greenland.
Subsection. 2. This does not apply to municipal fire and rescue vehicles, health care ambulances and vehicles belonging to foreign powers diplomatic or consular missions or the members of the mission's staff, there are Danish nationals.
Subsection. 3. The Cabinet, or our government authorizes may grant exemption for disabled vehicles, hearses and vehicles used for the bus.

§ 2. The tax is annually:
A. Powered units of weight up to 900 kg .: kr. 4,440.
B. Powered units of weight from 901 to 1500 kg .: kr. 6,240.
C. Powered units of weight over 1,500 kg .: kr. 8,160.
D. Motorcycles: kr. 2,400.
Subsection. 2. The fee, payable half-yearly in advance, is due on 1 April and 1 October, with payment date on 20 of the month. Falling payment date is a holiday or Saturday, the deadline is extended to the following
Subsection. 3. Payable tax is not timely, the levy is charged with a supplement of kr. 500.

§ 3. Upon registration, except as provided in § 4, paragraph. 2 former case, no tax from the 1st of the month in which registration takes place. Provision of number plates is subject to the tax is paid.
Subsection. 2. The registration of a previously registered vehicle, the provision of number plates also subject to liability to tax that can not be recovered in accordance with § 4, paragraph. 1 has been paid.

§ 4. When a motor vehicle deregistration from the register, the tax paid may be recovered from the 1st of the month following the deregistration. Claims for reimbursement must be submitted within 1 month after deregistration.
Subsection. 2. If the new recording is made, whether it be in the same or another police district is reimbursed tax paid not if registration takes place less than one month after deregistration.

§ 5. The collection is done by the person in whose name the vehicle is registered in tax arrears.
Subsection. 2. If a vehicle in violation of the provisions of the Road Traffic Act is not registered, it shall be obliged to leave the vehicle register to pay tax for the time the vehicle has been used without registration.

§ 6. The fee collected by the Treasury Department.
Subsection. 2. The police shall notify the Treasury Department on records made, withdrawals, transfers and changes of ownership, etc.
Subsection. 3. Receiver police notice from the Treasury Department on the charge of a registered motor vehicle is not paid, the vehicle's license plates as soon as possible involved.

§ 7. Anyone who intentionally or grossly negligently fails to provide information or giving false or misleading information to use in deciding whether to be taxed reimbursed tax, or for use in calculating the amount of the charge, fined unless another measure is prescribed under other legislation.
Subsection. 2. Where an offense is committed by a limited liability company, a cooperative society or the like, may be imposed on the company as such a fine. If the violation is committed by a municipality or a municipal association, cfr. § 57 of the legislation on municipal councils and village councils, etc., may be imposed on the municipality or municipalities jointly.

§ 8. Landsting Act shall come into force on 1 July 1987.
Subsection. 2. The fee for the period 1 July 1987 to 30 September 1987 is due on 1 July 1987.
Subsection. 3. From this Act comes into force, Act No.. 8 of 23 October 1979 on motor vehicle tax, as amended.
Subsection. 4. The Cabinet shall lay down the necessary rules for the implementation of this Rule Act.

Greenland, June 16, 1987

Jonathan Motzfeldt
Hans Pavia Rosing

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