61-3-522. Schedule of fees for motor homes. (1) The owner of a motor home shall pay a fee based on the age of the motor home according to the following schedule:
     
     less than 2 years old     $250
     2 years old and less than 3 years old     230
     3 years old and less than 4 years old     195
     4 years old and less than 5 years old     150
     5 years old and less than 6 years old     125
     6 years old and less than 7 years old     100
     7 years old and less than 8 years old     75
     8 years old and older     65
     
     (2) (a) Except as provided in subsection (2)(b), the age of a motor home is determined by subtracting the manufacturer's designated model year from the current calendar year.
     (b) If the purchase year of a motor home precedes the designated model year of the motor home and the motor home is originally titled in Montana, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax.

     History: En. Sec. 2, Ch. 712, L. 1979; amd. Sec. 30, Ch. 611, L. 1987; amd. Sec. 4, Ch. 402, L. 1997.