When a Motor vehicle registered in one State has been kept in other State for a period exceeding twelve months the owner is required to obtain a new registration mark to be assigned by the registering authority within whose jurisdiction the vehicle then is in terms of section 47 of the Motor Vehicle Act 1988.

Taxes on Motor vehicles is a State subject and hence the Motor vehicles Act 1988 and Central Motor Vehicle Rules 1989 do not contain any provision thereon. However while you apply for the new registration mark the State authorities would demand a N.O.C. for the original registration authority ( from the earlier State). N.O.C. is normally issued by such authority after ascertaining that all taxes/dues have been paid. In case of a non transport vehicle normally one time tax for 15 years in the first instance ( and 5 years thereafter ) is paid in most of the States. In case of transfer to another State the new State would demand prorata tax for the remainder of the onetime tax period. Such taxes are to be paid. Corresponding refund can be applied in the earlier State. Certain States exempt certain categories of transferable Govt. employees from payment of such taxes on transfer. You need to check with the concerned RTO authorities or Transport Commissioners.