Proration Process

Excises are prorated on a monthly basis.
  • If a motor vehicle is registered after the beginning of any calendar year, no excise will be imposed for those months, if any, which have fully elapsed before the vehicle is registered.
  • If a vehicle is registered for any part of a month, however, the excise will be due for all of that month.
  • The annual excise due on a car registered after January 1 will be reduced, therefore, by 1/12 of the full year’s excise for every month prior to the one in which the vehicle was registered.