Section 3
SEC. 3. No private automobile subject to the tax herein imposed shall be registered by the Land Transportation Commission without the said tax having first been paid. The Commissioner of Land Transportation shall collect the ad valorem tax as deputy of the Commissioner of Internal Revenue and shall turn over the proceeds thereof within 10 days after the end of each month to the Treasurer of the Philippines, together with a monthly collection report, copy of which shall be furnished to the Commissioner of Internal Revenue.