61-3-523. One-time fee for travel trailers. (1) Except as provided in subsection (2), the fee imposed by 61-3-521 on a travel trailer is a one-time fee and is:
     (a) for a travel trailer under 16 feet in length, $25 in calendar year 2004 and, in each subsequent year, $50; and
     (b) for a travel trailer 16 feet in length or longer, $65 in calendar year 2004 and, in each subsequent year, $130.
     (2) Except as provided in subsection (3), whenever a transfer of ownership of a travel trailer occurs, the one-time fee required under subsection (1) must be paid by the new owner.
     (3) The fee need not be paid by a dealer for travel trailers that constitute inventory of the dealership.

     History: En. Sec. 3, Ch. 712, L. 1979; amd. Sec. 31, Ch. 611, L. 1987; amd. Sec. 5, Ch. 402, L. 1997; amd. Sec. 39, Ch. 592, L. 2003.