41-1a-1224. Credit for registering an off-highway vehicle as a street-legal all-terrain vehicle.
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41-1a-1224. Credit for registering an off-highway vehicle as a street-legal all-terrain vehicle.
(1)Beginning on the date that the division has implemented the division's GenTax system, the division shall provide a credit against the fees and taxes charged to a person registering a street-legal all-terrain vehicle under Title 41, Chapter 1a, Motor Vehicle Act , if:
(a)the street-legal all-terrain vehicle was registered as an off-highway vehicle under Section 41-22-3 upon being purchased from a dealer licensed under Title 41, Chapter 3, Part 2, Licensing ; and
(b)not more than 30 days have passed since the division issued the off-highway vehicle registration specified under Subsection (1)(a) .
(2)The amount of the credit provided under Subsection
(1)shall be the amount of taxes and fees paid by the person to the division for the off-highway vehicle registration described in Subsection (1)(a) .
Enacted by Chapter 446 , 2013 General Session