2005 Montana Code Annotated - 61-3-529 — 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.