Group 1 - The article provides a step-by-step guide for taxpayers to check their vehicle and vessel tax information online, emphasizing the importance of accurate input for successful queries [2][3][4] - It explains the process for checking vehicle purchase tax payment status, including the necessary information required for the query [6][7] - The article outlines the responsibilities of vehicle and vessel owners as taxpayers under the Vehicle and Vessel Tax Law, including the obligation to pay taxes annually [15][16] Group 2 - It details the timeline for tax obligations, stating that the tax year runs from January 1 to December 31, and tax liabilities arise upon acquiring ownership or management rights [15][17] - The article mentions that insurance companies act as withholding agents for vehicle tax collection, which can lead to increased tax amounts due to changes in regulations [16][17] - It clarifies the conditions under which taxpayers can request refunds for previously paid taxes in cases of vehicle transfer, theft, or destruction [20]