Montana Code Annotated 2013

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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. (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 VehicleRated Capacity (in pounds)
(in years)16,999 or less17,000-26,99927,000-54,99955,000 or more
1 or less$117$167$284$375
2109150250300
3100134220266
492117184242
583109160195
675100134167
76691117147
85883100125
9507592109
1041587992
11-1233506776
13-1428375261
15-1625303847
17-1818262936
19-2013192226
21 or more10121620

     (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.

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