23-2-615.1. Fee in lieu of tax on snowmobiles. (1) There is a fee in lieu of tax on snowmobiles.
     (2) The fee for a snowmobile less than 4 years old is $22. In all other cases the fee is $15.
     (3) The age of a snowmobile is determined by subtracting the manufacturer's designated model year from the current calendar year.
     (4) The fee need not be paid by a dealer for snowmobiles that constitute inventory of the dealership.

     History: En. Sec. 4, Ch. 712, L. 1979.