23-2-517. Fees for motorboats, sailboats, personal watercraft, motorized canoes, motorized rubber rafts, and motorized pontoons. (1) The owner of a motorboat 10 feet in length or longer or a sailboat 12 feet in length or longer shall pay a fee based on the length and age of the motorboat or sailboat as follows:
     (a) The fee schedule for a motorboat at least 10 feet in length but less than 14 feet in length or sailboat at least 12 feet in length but less than 14 feet in length is as follows:
     (i) for a motorboat or sailboat less than 5 years of age, $7.50;
     (ii) for a motorboat or sailboat 5 years of age or older but less than 10 years of age, $5.65; and
     (iii) for a motorboat or sailboat 10 years of age or older, $3.75.
     (b) The fee schedule for a motorboat or sailboat at least 14 feet in length but less than 16 feet in length is as follows:
     (i) for a motorboat or sailboat less than 5 years of age, $15;
     (ii) for a motorboat or sailboat 5 years of age or older but less than 10 years of age, $11.25; and
     (iii) for a motorboat or sailboat 10 years of age or older, $7.50.
     (c) The fee schedule for a motorboat or sailboat at least 16 feet in length but less than 17 feet in length is as follows:
     (i) for a motorboat or sailboat less than 5 years of age, $32;
     (ii) for a motorboat or sailboat 5 years of age or older but less than 10 years of age, $24; and
     (iii) for a motorboat or sailboat 10 years of age or older, $16.
     (d) The fee schedule for a motorboat or sailboat at least 17 feet in length but less than 19 feet in length is as follows:
     (i) for a motorboat or sailboat less than 5 years of age, $3 a foot or fraction of a foot;
     (ii) for a motorboat or sailboat 5 years of age or older but less than 10 years of age, $2.25 a foot or fraction of a foot; and
     (iii) for a motorboat or sailboat 10 years of age or older, $1.50 a foot or fraction of a foot.
     (e) The fee schedule for a motorboat or sailboat 19 feet in length or longer is as follows:
     (i) for a motorboat or sailboat less than 5 years of age, $4 a foot or fraction of a foot;
     (ii) for a motorboat or sailboat 5 years of age or older but less than 10 years of age, $3 a foot or fraction of a foot; and
     (iii) for a motorboat or sailboat 10 years of age or older, $2 a foot or fraction of a foot.
     (2) The owner of a personal watercraft shall pay a fee based on the age of the watercraft as follows:
     (a) The fee for a personal watercraft less than 4 years of age is $22.
     (b) The fee for a personal watercraft 4 years of age or older is $15.
     (3) (a) Except as provided in subsection (3)(b), the age of a motorboat, sailboat, or personal watercraft is determined by subtracting the manufacturer's designated model year from the current calendar year.
     (b) If the purchase year of a motorboat, sailboat, or personal watercraft precedes the designated model year of the motorboat, sailboat, or personal watercraft and the motorboat, sailboat, or personal watercraft is originally titled in Montana, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax.
     (4) The fee for a motorized canoe, a canoe or kayak propelled by wind, or a motorized rubber raft is $7.50, regardless of its length or age.
     (5) The fee for a motorized pontoon is $20, regardless of its length or age.

     History: En. Sec. 9, Ch. 649, L. 1987; amd. Sec. 5, Ch. 577, L. 1989; amd. Sec. 1, Ch. 402, L. 1997.