1. MCA Contents
  2. TITLE 61
  3. CHAPTER 3
  4. Part 5
  5. 61-3-529 Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption

Montana Code Annotated 2023

TITLE 61. MOTOR VEHICLES

CHAPTER 3. CERTIFICATES OF TITLE, REGISTRATION, AND TAXATION OF MOTOR VEHICLES

Part 5. Taxes, Fees, and Fees in Lieu of Taxes

Schedule Of Fees For Buses, Motor Vehicles Having Rated Capacity Of More Than 1 Ton, And Truck Tractors -- Proration -- Exemption

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.

History: En. Sec. 33, Ch. 496, L. 1997; amd. Secs. 2, 3, 4, Ch. 500, L. 2001; amd. Sec. 118, Ch. 542, L. 2005; amd. Sec. 94, Ch. 596, L. 2005.