Section 3
SEC. 3. This Act shall take effect as of January 1, 1969: Provided, That owners of private passenger automobiles, motorcycles, scooters or jeeps who may have paid amounts in excess of the rates hereinabove prescribed shall, upon presentation to the agency of the Land Transportation Commission which issued the official receipt covering such excess payment, be entitled to the credit of such amount to the payment of motor vehicle registration fees under R. A. 5448 for the subsequent years: Provided, further, That the Science Tax on motor vehicles, including the fees on motor vehicles for year nineteen hundred sixty-nine, shall be paid not later than July 15, 1969. Approved, May 30, 1969.