An owner changing a vehicle’s registration from apportioned registration under chapter 326 to registration under this chapter shall be entitled to a credit on the vehicle’s annual registration fees under this chapter. The credit may be allowed when the owner surrenders to the county treasurer proof of apportioned registration provided by the department. The amount of the credit shall be calculated based on the unexpired complete calendar months remaining in the registration year from the date the application is filed with the county treasurer.
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