61-3-530. (Effective January 1, 1998) Schedule of fees for trailers -- exception. (1) Except as provided in subsection (4), the owner of a trailer, pole trailer, or semitrailer that has a declared weight of less than 26,000 pounds shall pay the fee imposed pursuant to 61-3-521. The fee is based on the age and declared weight of the trailer or semitrailer according to the following schedule:
     
     Age (in years)     Declared Weight (in pounds)
          0-6,000     6,001-16,000     16,001-25,999
     Less than 5 years old     $16     $55     $74
     5 years old and less
     than 10 years old      11      32      41
     10 years old and older      6      17      23
     
     (2)(a) Except as provided in subsection (2)(b), the age of a trailer, pole trailer, or semitrailer is determined by subtracting the manufacturer's designated model year from the current calendar year. For trailers, pole trailers, and semitrailers that do not have a designated model year, the department shall determine a year of manufacture.
     (b) If the purchase year of a trailer, pole trailer, or semitrailer precedes the designated model year of the trailer, pole trailer, or semitrailer and the trailer, pole trailer, or semitrailer 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.
     (3) The declared weight is the total unladen weight of the trailer, pole trailer, or semitrailer plus the maximum load declared by the owner to be carried on the trailer, pole trailer, or semitrailer.
     (4) This section does not apply to a trailer, pole trailer, or semitrailer that has a declared weight of less than 26,000 pounds and that is registered through a proportional registration agreement under 61-3-721.

     History: En. Sec. 10, Ch. 121, L. 1997; amd. Sec. 8, Ch. 402, L. 1997.