Arrêté grand-ducal du 1er décembre 1922 portant règlement d'exécution de la loi du 21 juillet 1922 décrétant une majoration des taxes perçues sur les véhicules à moteur mécanique.

AI-assisted research summary: This preamble says the Grand-Ducal decree is issued to implement a 21 July 1922 law that increases taxes on motor vehicles.

AI-assisted research summary: Certain taxpayers must file the necessary tax declarations in January each year, and rental vehicle operators must file their declaration with the local tax receiver’s office tied to their vehicle depots.

AI-assisted research summary: Certain vehicle declarations must be supported by a certificate; if the vehicle has not changed, the previous year’s tax card or identity card alone is enough.

AI-assisted research summary: Le propriétaire d’une voiture doit la présenter pour un mesurage ou un pesage direct si les pièces fournies ne suffisent pas, et il doit se conformer à la réquisition dans les 8 jours; sinon la voiture peut être taxée d’office.

AI-assisted research summary: Le propriétaire de la voiture doit présenter le certificat et remettre la quittance, and the identity certificate is only delivered after proof of tax payment.

AI-assisted research summary: If a vehicle is sold or transferred, the seller/transferor must notify the local contributions receiver within 15 days and give the new owner’s name and address.

AI-assisted research summary: Le propriétaire d’un auto-camion peut demander la moitié de la taxe seulement s’il déclare chaque année en janvier qu’il n’utilisera le véhicule que moins de 60 jours; sinon, la taxe complète est due.

AI-assisted research summary: Certain bus operators must give prior notice to the district receiver and pay a daily tax of 50 centimes per adult seat when they use vehicles on routes not shown in the timetable.

AI-assisted research summary: Vehicle dealers and related businesses must keep a numbered, signed register, allow inspections, and get special permission for each trial day for untaxed vehicles.

AI-assisted research summary: Foreigners subject to the taxes in Article 2 must follow the routes set by the Director General of Finance to enter the country and complete the listed entry formalities.

AI-assisted research summary: Le conducteur d’automobile doit montrer, dans le pays, sa carte d’impôt ou une quittance spéciale pour courses extraordinaires quand cela est demandé par certains agents.

AI-assisted research summary: Contraventions to the regulation are punishable by a fine of 5 to 10 fr., and foreigners in contravention must deposit 50 fr. as security for the fine.

AI-assisted research summary: Vehicles may be seized for unpaid tax, including foreign vehicles in some cases.

AI-assisted research summary: Certain correspondence between specified auxiliary office staff and customs and excise administration agents is treated as official correspondence and is postage-free.

AI-assisted research summary: Owners or possessors of mechanical motor vehicles subject to the annual tax must appear before the local receiver by 1 December 1922 with the 1922 tax card and the certificate from the public works department.

AI-assisted research summary: Vehicle owners or possessors who may claim the tax exemption must submit a written declaration by 1 December 1922.

AI-assisted research summary: The Director General of Finance is responsible for carrying out this order.