登録 とうろく免許 めんきょ ぜいではありませんでした
tōrokumenkyoze idewārimasendeshita

Noun
Desu Copula

The polite, past negative form of 登録免許税

1. Was not registration and license tax.; Was not the registration and license tax.

Past/Perfective
Negative
Polite
Formal Register