CEVAP:

Land motor vehicles registered to traffic bureaus or offices, also helicopters and airplanes registered to the Directorate General of Civil Aviation are subject to the motor vehicle tax. Motor vehicles are classified into three categories in terms of motor vehicle tax:
List 1: cars, motorcycles and terrain vehicles etc.
List 2: minibuses, panel vans, motorized caravans, busses, trucks etc.
List 3: aeroplanes and helicopters