61-3-529. Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption.
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61-3-529 . Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption.
(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 .
(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.