If the parts or seating of a licensed vehicle is changed, its owner or user shall apply to the transportation authority for a change in registration, and no additional tax will incur. When a vehicle that was originally exempted from tax or subject to a lower tax rate becomes taxable or subject to a higher tax rate, the difference in tax prorated daily shall be collected; when a vehicle that was originally taxable or subject to a higher tax rate becomes tax-exempt or subject to a lower tax rate, the difference in tax prorated daily will be refunded.
If the owner or user of the vehicle specified in the preceding paragraph fails to apply to the transportation authorities for a change in registration and fails to pay additional tax as required, it shall be construed as removal of license for use on another vehicle.