61-3-736. Assessment of proportionally registered interstate motor vehicle fleets -- payment of fees required for registration. (1) (a) The department of transportation shall determine the fee for the purpose of imposing the fee in lieu of tax as provided in 61-3-528 and 61-3-529 on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors and the light vehicle registration fee under 61-3-560 and 61-3-561 on light vehicles in interstate motor vehicle fleets that are proportionally registered under the provisions of 61-3-711 through 61-3-733. The fee must be apportioned on the ratio of total miles traveled to in-state miles traveled as prescribed by 61-3-721. The fee in lieu of tax or registration fee on interstate motor vehicle fleets is imposed upon application for proportional registration and must be paid by the persons who own or claim the fleet or in whose possession or control the fleet is at the time of the application.
     (b) With respect to an original application for a fleet that has a situs in Montana for the purpose of the fee in lieu of tax or registration fee under this part or any other provision of the laws of Montana, the fee in lieu of tax or registration fee on fleet vehicles 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.
     (c) Vehicles subject to the light vehicle registration fee as part of a fleet under this subsection (1) are not subject to the local option tax or flat fee imposed under 61-3-537 or 61-3-570.
     (2) With respect to a renewal application for a fleet, the fee in lieu of tax and the light vehicle registration fee are imposed for a full year. The department of transportation shall prorate the new fee in lieu of tax in 61-3-529 for motor vehicles that are proportionally registered, as provided in 61-3-721, and whose annual registration period does not coincide with the calendar year.
     (3) Vehicles contained in a fleet for which current fees have been assessed and paid may not be assessed or charged fees under this section upon presentation to the department of proof of payment of fees for the current registration year. The payment of fleet vehicle fees in lieu of tax, light vehicle registration fees, and license fees is a condition precedent to proportional registration or reregistration of an interstate motor vehicle fleet.
     (4) All fees collected on motor vehicle fleets under this chapter must be deposited and distributed as provided in 61-3-738.

     History: En. Sec. 34, Ch. 496, L. 1997; amd. Sec. 41, Ch. 515, L. 1999; amd. Sec. 19, Ch. 191, L. 2001; amd. Sec. 6, Ch. 500, L. 2001.