Law on sales tax for used motor vehicles, vessels, floating facilities and aircraft. Country/Territory Montenegro Document type Legislation Date 2003 Source FAO, FAOLEX Subject Environment gen., Sea Keyword Environmental fees/charges Financing Tax/levy Geographical area Europe, Europe and Central Asia, Mediterranean, Southern Europe Entry into force notes This Law enters into force eight days after its publication in the Official Gazette. Abstract This Law regulates the necessary payment of sales tax on passenger and other used motor vehicles, vessels, aircraft and floating facilities/objects (present and registered on the territory of the Republic of Montenegro, that are purchased or acquired by legal entities and natural persons) in order to offer a sustainable and profitable state-budget tax incomes, partially also as compensation for the environmental issues related to such vehicles and/or aircraft and vessels. Full text Montenegrin Website www.sluzbenilist.me