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Similarly, the Gardaí are empowered to impound any vehicle which has not been taxed for a period of two months or more.
In reality this means that if you are stopped by the Gardaí while driving a vehicle and the road tax for that vehicle is out of date by two months or more, the Gardaí can seize that vehicle and impound it until such time as the owner can show proof that the motor tax has been paid for that vehicle to include the date on which it was impounded (i.e. paying the arrears due on the vehicle).
Again, the owner of the vehicle will be liable for all charges and costs incurred by the Gardaí in the removal and storage of the vehicle.
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