61-3-527. One-time fee in lieu of tax for motorcycles and quadricycles -- permanent registration. (1) (a) There is a one-time fee in lieu of property tax of $20 in calendar year 2004 and, in each subsequent year, $40 imposed on motorcycles and quadricycles that are subject to one-time registration. The fee is in addition to 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 with special license plates issued under 61-3-415 shall pay an annual fee based on the age of the motorcycle or quadricycle and the size of the engine, according to the following schedule:
     (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 but 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 but 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 but 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 person who registers a motorcycle or quadricycle as provided in this section shall pay an additional one-time fee of $1.25 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 $1.25 fee collected under this subsection from each vehicle registration to the pension trust fund for payment of supplemental benefits provided for in 19-6-709.
     (5) Whenever a transfer of ownership of a motorcycle or quadricycle occurs, the one-time fees required under this section must be paid by the new owner. (Subsection (4) 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; amd. Sec. 41, Ch. 592, L. 2003.