In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Road Traffic Act 1961 · 2020 Revised Edition · Part 1 · Registration and Licensing of Vehicles
31. Limitation on bringing of proceedings for recovery of over‑payment of tax
Feedback & supportNo proceedings may be brought for enforcing any repayment of tax to which a person may be entitled in respect of any over-payment of tax made on a vehicle licence taken out by the person, unless the proceedings are brought before the end of the 12 months beginning with the end of the period in respect of which the licence was taken out.
vehicle
Defined · s 2
“vehicle” means any vehicle whether mechanically propelled or otherwise;