Second-hand Motor Vehicles Purchase Tax Act
7. Transfer of motor vehicle not to be registered until tax paid
7. Transfer of motor vehicle not to be registered until tax paid
Where a second-hand motor vehicle is purchased, the Registrar of Motor Vehicles shall refuse to register the purchaser as the owner thereof under section 9 of the Traffic Act (Cap. 403) until the purchase tax payable in respect of the purchase has been paid, but such refusal shall not exempt any person from compliance with subsection (1) of that section.Source: Kenya Law