61-3-527. Fee in lieu of tax for motorcycles and quadricycles -- schedule of fees. (1) (a) There is a fee in lieu of property tax imposed on motorcycles and quadricycles. 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 for motorcycles or quadricycles that constitute inventory of the dealership.
     (2) The owner of a motorcycle or quadricycle shall pay a fee based on the age of the motorcycle or quadricycle and the size of the engine, as follows:
     (a) The fee schedule for a motorcycle or quadricycle with an engine that measures from 1 cubic centimeter to 600 cubic centimeters is as follows:
     (i) less than 2 years old, $30;
     (ii) 2 years old and less than 5 years old, $25;
     (iii) 5 years old and less than 11 years old, $15; and
     (iv) 11 years old and older, $10.
     (b) The fee schedule for a motorcycle or quadricycle with an engine that measures from 601 cubic centimeters to 1,000 cubic centimeters is as follows:
     (i) less than 2 years old, $70;
     (ii) 2 years old and less than 5 years old, $55;
     (iii) 5 years old and less than 11 years old, $40; and
     (iv) 11 years old and older, $30.
     (c) The fee schedule for a motorcycle or quadricycle with an engine that measures 1,001 cubic centimeters and larger is as follows:
     (i) less than 2 years old, $110;
     (ii) 2 years old and less than 5 years old, $90;
     (iii) 5 years old and less than 11 years old, $65; and
     (iv) 11 years old and older, $40.
     (3) (a) Except as provided in subsection (3)(b), the age of a motorcycle or quadricycle is determined by subtracting the manufacturer's designated model year from the current calendar year.
     (b) If the purchase year of a motorcycle or quadricycle precedes the designated model year of the motorcycle or quadricycle and the motorcycle or quadricycle 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.

     History: En. Sec. 1, Ch. 580, L. 1995; amd. Sec. 6, Ch. 402, L. 1997; amd. Sec. 29, Ch. 496, L. 1997.