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The buyer who is the subject of liability to pay compensation about the traffic accident in motor vehicle resell but no transfer ownership.
机动车辆转卖未过户情形下交通事故赔偿责任主体应为买受人。
Article 8 the commencement of the obligation of motor vehicle and vessel tax payment is the month when the ownership or control of a vehicle or vessel is acquired.
第八条车船税纳税义务发生时间为取得车船所有权或者管理权的当月。
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