House Bill No. 444

Introduced By _______________________________________________________________________________

A Bill for an Act entitled: "An Act making the designated model year of a motor home, travel trailer, camper, or motorcycle correspond with the purchase year for the purposes of imposing fees in lieu of tax if the purchase year precedes the model year; amending sections 61-3-522, 61-3-523, and 61-3-527, MCA; and providing an effective date and an applicability date."

Be it enacted by the Legislature of the State of Montana:

Section 1.  Section 61-3-522, MCA, is amended to read:

"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)  The 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, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax."

Section 2.  Section 61-3-523, MCA, is amended to read:

"61-3-523.   Schedule of fees for travel trailers and campers. (1) The fee imposed by 61-3-521 on a travel trailer that is less than 3 years old is $60. In all other cases the fee is $22.50.

(2)  The fee imposed by 61-3-521 on a camper that is less than 3 years old is $52.50. In all other cases the fee is $22.50.

(3) (a) The Except as provided in subsection (3)(b), the age of a travel trailer or camper is determined by subtracting the manufacturer's designated model year from the current calendar year.

(b) If the purchase year of a travel trailer or camper precedes the designated model year of the travel trailer or camper, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax."

Section 3.  Section 61-3-527, MCA, is amended to read:

"61-3-527.   Fee in lieu of tax for motorcycles -- schedule of fees. (1) (a) There is a fee in lieu of property tax imposed on motorcycles. The fee is in addition to annual registration fees.

(b)  The fee imposed by subsection (1)(a) need not be paid by a dealer for motorcycles that constitute inventory of the dealership.

(2)  The owner of a motorcycle shall pay a fee based on the age of the motorcycle and the size of the engine, as follows:

(a)  The fee schedule for a motorcycle with an engine that measures from 1 cubic centimeter to 600 cubic centimeters is as follows:

(i)  less than 2 years old, $30;

(ii) 2 years old and less than 5 years old, $25;

(iii) 5 years old and less than 11 years old, $15; and

(iv) 11 years old and older, $10.

(b)  The fee schedule for a motorcycle with an engine that measures from 601 cubic centimeters to 1,000 cubic centimeters is as follows:

(i)  less than 2 years old, $70;

(ii) 2 years old and less than 5 years old, $55;

(iii) 5 years old and less than 11 years old, $40; and

(iv) 11 years old and older, $30.

(c)  The fee schedule for a motorcycle with an engine that measures 1,001 cubic centimeters and larger is as follows:

(i)  less than 2 years old, $110;

(ii) 2 years old and less than 5 years old, $90;

(iii) 5 years old and less than 11 years old, $65; and

(iv) 11 years old and older, $40.

(d)(3) (a)  The Except as provided in subsection (3)(b), the age of a motorcycle is determined by subtracting the manufacturer's designated model year from the current calendar year.

(b) If the purchase year of a motorcycle precedes the designated model year of the motorcycle, then the purchase year is considered the model year for the purposes of calculating the fee in lieu of tax."

NEW SECTION. Section 4.  Effective date -- applicability. [This act] is effective January 1, 1998, and applies to motor homes, travel trailers, campers, and motorcycles purchased after December 31, 1997.

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