If a taxpayer ceases its operation, whether
permanently or temporarily, the vehicle concerned should
be taken as being sold immediately before the cessation
of operation and the taxpayer shall be chargeable to tax
as if it had received the sale proceeds. If the environment-friendly vehicle is sold, destroyed or stolen within 12 months from
the date of cessation of operation, the taxpayer may apply
for an adjustment to the sale proceeds so as to reflect
the actual sales income, insurance moneys and other compensation.