61-3-519. Grace period for registration and payment of tax or fee -- penalty for failure to pay tax or fee. (1) Unless the tax or fee provided in 61-3-523 and 61-3-524 for the year has been paid, upon the purchase of a new camper, the purchaser has 20 days from the date of purchase to pay the tax or to apply for the camper decal fee, or both, as if the camper were being taxed for the first time in that registration year. The purchaser may operate or transport a camper on the highways of Montana without a tax-paid decal during the 20-day period if the operator of the camper or of the vehicle upon which the camper is transported has in his possession a 20-day certificate issued by a dealer, if the camper was purchased from a dealer, or a vehicle purchase certificate issued pursuant to 61-3-317 or other evidence of purchase of the camper.
     (2) A purchaser who fails to make application and pay the tax within the time provided in subsection (1) is subject to a penalty of $10, which must be collected by the county treasurer when the tax is paid and must be in addition to the fees otherwise provided by law.

     History: En. Sec. 7, Ch. 715, L. 1991.