61-3-527. Fee in lieu of tax for motorcycles and quadricycles -- schedule of fees -- permanent registration. (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 5 years old, $30;
     (ii) 5 years old and less than 11 years old, $15; and
     (iii) 11 years old and older, $6.
     (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 5 years old, $55;
     (ii) 5 years old and less than 11 years old, $20; and
     (iii) 11 years old and older, $6.
     (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 5 years old, $90;
     (ii) 5 years old and less than 11 years old, $50; and
     (iii) 11 years old and older, $6.
     (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.
     (4) (a) The owner of a motorcycle or quadricycle that is 11 years old or older and that is subject to the fee in lieu of tax under this section may permanently register the motorcycle or quadricycle upon payment of a $30 fee in lieu of tax, the applicable registration and license fees under 61-3-321, and an amount equal to five times the applicable fees imposed or amounts calculated for each of the following:
     (i) the motorcycle safety fee under 61-3-321 to be deposited in the account provided for in 20-25-1002;
     (ii) weed control under 15-1-122(3)(b);
     (iii) $1 for the former county motor vehicle computer fee; and
     (iv) if applicable, renewal fees for personalized plates under 61-3-406.
     (b) A person who permanently registers a motorcycle or quadricycle as provided in this subsection (4) shall pay an additional $2 fee at the time of registration for deposit in the state general fund. The department shall pay from the general fund an amount equal to the $2 fee collected under this subsection (4)(b) from each vehicle registration to the pension trust fund for payment of supplemental benefits provided for in 19-6-709. (Subsection (4)(b) terminates on occurrence of contingency--sec. 24, Ch. 191, L. 2001.)

     History: En. Sec. 1, Ch. 580, L. 1995; amd. Sec. 6, Ch. 402, L. 1997; amd. Sec. 29, Ch. 496, L. 1997; amd. Sec. 36, Ch. 515, L. 1999; amd. Sec. 175, Ch. 574, L. 2001.