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) (a) Except as provided in subsection (3)(b), the age of a snowmobile is determined by subtracting the manufacturer's designated model year from the current calendar year.
     (b) If the purchase year of a snowmobile precedes the designated model year of the snowmobile and the snowmobile 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 need not be paid by a dealer for snowmobiles that constitute inventory of the dealership.

     History: En. Sec. 4, Ch. 712, L. 1979; amd. Sec. 2, Ch. 402, L. 1997.