61-3-529. (Temporary) 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	27,000-54,999	55,000 or more
1 or less	$195	$278	$473	$625
2	182	250	417	500
3	167	223	367	443
4	153	195	307	403
5	138	182	267	325
6	125	167	223	278
7	110	152	195	245
8	97	138	167	208
9	83	125	153	182
10	68	97	132	153
11-12	55	83	112	125
13-14	47	62	87	102
15-16	42	50	63	78
17-18	30	43	48	60
19-20	22	32	37	43
21 or more	17	20	27	33

     (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. (Effective January 1, 2004)
     61-3-529. (Effective January 1, 2004) 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	27,000-54,999	55,000
or more
1 or less	$156	$222	$378	$500
2	146	200	334	400
3	134	178	294	354
4	122	156	246	322
5	110	146	214	260
6	100	134	178	222
7	88	122	156	196
8	78	110	134	166
9	66	100	122	146
10	54	78	106	122
11-12	44	66	90	102
13-14	38	50	70	82
15-16	34	40	50	62
17-18	24	34	38	48
19-20	18	26	30	34
21 or more	14	16	22	26

     (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. (Effective January 1, 2005)
     61-3-529. (Effective January 1, 2005) 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	27,000-54,999	55,000
or more
1 or less	$117	$167	$284	$375
2	109	150	250	300
3	100	134	220	266
4	92	117	184	242
5	83	109	160	195
6	75	100	134	167
7	66	91	117	147
8	58	83	100	125
9	50	75	92	109
10	41	58	79	92
11-12	33	50	67	76
13-14	28	37	52	61
15-16	25	30	38	47
17-18	18	26	29	36
19-20	13	19	22	26
21 or more	10	12	16	20

     (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; amd. Secs. 2, 3, 4, Ch. 500, L. 2001.