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 an annual 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 motor vehicle according to the following schedule:
| Age of Motor 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 motor vehicle must be determined under 61-3-501.
(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) Except as provided in 61-3-520, the fee in lieu of tax on a motor 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 as determined and paid under 61-3-701.
(6) The fee in lieu of tax may not be refunded.