15-71-101. Tax to be collected on motor vehicles self-propelled by liquefied petroleum gas -- recording and reporting of liquefied petroleum gas deliveries. (1) The department of transportation shall, under the rules issued by the department, collect or cause to be collected from owners or operators of motor vehicles powered by a liquefied petroleum gas an annual license tax fee on each vehicle. The license tax fee is prorated on a quarterly basis and may be paid quarterly, semiannually, or annually according to the following schedule:
(a) passenger cars and pickups whose licensed gross vehicle weight is 10,000 pounds or less, $108;
(b) motor trucks and truck tractors whose licensed gross vehicle weight is over 10,000 pounds and less than 18,000 pounds, $144;
(c) motor trucks and truck tractors whose licensed gross vehicle weight is 18,000 pounds or more and less than 48,000 pounds, $361;
(d) motor trucks and truck tractors whose licensed gross vehicle weight is 48,000 pounds or more, $1,806;
(e) school buses used to provide transportation services on contract with school districts in this state, $144.
(2) Upon payment of the tax required by this section, the department shall provide, to be carried in each vehicle, a certificate that is valid for a period of no less than a calendar quarter or for a further calendar period for which the tax is paid.
(3) When a dealer delivers liquefied petroleum gas for use to power a motor vehicle, the dealer shall record the identifying number of the certificate issued and required to be carried in the motor vehicle as provided in subsection (2). On or before the last day of January, April, July, and October, the dealer shall report to the department each delivery during the preceding calendar quarter of liquefied petroleum gas required to be recorded under this subsection.
History: En. 84-1862 by Sec. 3, Ch. 473, L. 1975; amd. Sec. 1, Ch. 47, L. 1977; R.C.M. 1947, 84-1862; amd. Sec. 1, Ch. 595, L. 1987; amd. Sec. 1, Ch. 94, L. 1991; amd. Sec. 3, Ch. 512, L. 1991.
