61-3-529. 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 27,000-54,99955,000 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.