http://www.complex.hu/jr/gen/hjegy_doc.cgi?docid=99100082.TV
1991. évi LXXXII. törvény a gépjárműadóról

Hungary in international tax planning - Google Books Result

http://books.google.com/books?id=19mdVW1W1zgC&pg=PA1087&lpg=...

"Act LXXXII of 1991 on the Motor Vehicle Tax, reprinted in HRLF N9 1995/9, amended by Act XCVIII of 1995, reprinted in 1996 HRLF 73."

http://www.nyc.gov/html/dof/html/business/business_tax_nys_v...

Motor Vehicle Use Tax

"This tax is collected by the New York State Department of Motor Vehicles at the time that an eligible vehicle is registered. By law, however, the tax is administered by the Commissioner of the New York City Department of Finance.
...
Who is Subject to This Tax?
This tax is imposed on the registration of passenger and suburban vehicles that are owned by the following:

New York City residents, including both those persons who actually reside in the City and nonresidents who have lived in the City for at least 184 days in the year preceding the registration application;
Other residents who regularly keep, store, garage, or maintain a motor vehicle in the City that is required to be registered; and
Owners of leased or rented passenger motor vehicles."

Amerikában azért teszik hozzá, hogy "use", hogy megkülönböztessék a "sales" tax-tól, amely nevéből adódóan forgalmi adó, a jármű eladásakor lép érvénybe.

Magyarországon nem írják, hogy gépjárműhasználati adó, pedig igazából erről van szó.