61-3-529. (Effective January 1, 1998) Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption. (1) (a) There is a fee in lieu of property tax imposed on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors. The fee is in addition to annual registration fees.
     (b) The fee imposed by subsection (1)(a) is not required to be paid by a dealer of buses, trucks, or truck tractors that constitute inventory of the dealership.
     (2) Subject to the conditions of subsection (4), the owner of a bus, truck with a manufacturer's rated capacity of more than 1 ton, or truck tractor shall pay a fee in lieu of tax based on the age and manufacturer's rated capacity of the vehicle according to the following schedule:
     
     Age of Vehicle     Rated Capacity (in pounds)
     (in years)     16,999 or less     17,000-26,999     27,000-54,999     55,000 or more
     1 or less     $234     $334     $568     $750
     2     218     300     500     600
     3     200     268     440     532
     4     184     234     368     484
     5     166     218     320     390
     6     150     200     268     334
     7     132     182     234     294
     8     116     166     200     250
     9     100     150     184     218
     10     82     116     158     184
     11-12     66     100     134     152
     13-14     56     74     104     122
     15-16     50     60     76     94
     17-18     36     52     58     72
     19-20     26     38     44     52
     21 or more     20     24     32     40
     
     (3) The age of the vehicle is determined by subtracting the manufacturer's model year of the vehicle from the calendar year for which the fee in lieu of tax is due.
     (4) (a) The manufacturer's rated capacity for a bus or truck with a manufacturer's rated capacity of more than 1 ton is the manufacturer's rated gross vehicle weight.
     (b) The manufacturer's rated capacity for a truck tractor is the manufacturer's rated gross combined weight.
     (5) A motor vehicle brought into the state or otherwise used for the exclusive purpose of filming motion pictures or television commercials is exempt from the fee in lieu of tax if the vehicle does not remain in the state for a period in excess of 180 consecutive days in a calendar year.
     (6) Except as provided in 61-3-520, the fee in lieu of tax on a vehicle subject to this section that is brought or driven into this state by a nonresident person for hire, compensation, or profit must be prorated according to the ratio that the remaining number of months in the year bears to the total number of months in the year.
     (7) (a) The fee in lieu of tax on a vehicle subject to this section that is registered in the state for the first time must be prorated as provided in subsection (6).
     (b) The fee in lieu of tax on a vehicle subject to this section that is reregistered in the state is for a full year.
     (8) The fee in lieu of tax may not be refunded.

     History: En. Sec. 33, Ch. 496, L. 1997.