23-2-803. One-time fee in lieu of tax on off-highway vehicles -- exception -- disposition of fees. (1) Except as provided in subsection (2), there is a one-time fee in lieu of tax on off-highway vehicles, other than off-highway vehicles constituting the inventory of a dealership licensed under 23-2-818, to be paid to the county treasurer of the county in which the owner of the off-highway vehicle resides. The one-time fee for an off-highway vehicle is $20 in calendar year 2004 and, in each subsequent year, $40.
     (2) Whenever a transfer of ownership of an off-highway vehicle occurs, the one-time fee required under subsection (1) must be paid by the new owner.
     (3) The county treasurer shall transfer all fees in lieu of tax collected on off-highway vehicles pursuant to this section to the state general fund.

     History: En. Sec. 3, Ch. 578, L. 1987; amd. Secs. 1, 3, Ch. 433, L. 1989; amd. Sec. 5, Ch. 599, L. 1989; amd. Sec. 3, Ch. 402, L. 1997; amd. Sec. 137, Ch. 574, L. 2001; amd. Sec. 22, Ch. 592, L. 2003.