23-2-626. One-time fee in lieu of tax on snowmobiles -- exception. (1) Except as provided in subsections (3) and (4), there is a one-time fee in lieu of tax on snowmobiles of $20 in calendar year 2004 and, in each subsequent year, $40.
     (2) Except as provided in subsection (3), whenever a transfer of ownership of a snowmobile occurs, the fee required under subsection (1) must be paid by the new owner.
     (3) The fee need not be paid by a dealer for snowmobiles that constitute inventory of the dealership.
     (4) A snowmobile that is licensed by a Montana business and that is owned exclusively for the purpose of daily rental to customers is assessed:
     (a) a 1-year fee in lieu of tax of $20 in the first year of registration; and
     (b) if the business reregisters the snowmobile for a second year, the fee in lieu of tax imposed in subsection (1).

     History: En. Sec. 4, Ch. 712, L. 1979; amd. Sec. 2, Ch. 402, L. 1997; Sec. , MCA 1999; redes. by Code Commissioner, 2001; amd. Sec. 20, Ch. 592, L. 2003.