Montana Code Annotated 2003

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     61-3-529. (Temporary) Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption. (1) (a) There is a 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 vehicle according to the following schedule:
Age of VehicleRated Capacity (in pounds)
(in years)16,999 or less17,000-26,99927,000-54,99955,000
or more
1 or less$156$222$378$500
2146200334400
3134178294354
4122156246322
5110146214260
6100134178222
788122156196
878110134166
966100122146
105478106122
11-12446690102
13-1438507082
15-1634405062
17-1824343848
19-2018263034
21 or more14162226

     (3) The age of the vehicle is determined by subtracting the manufacturer's model year of the vehicle from the calendar year for which the fee in lieu of tax is due.
     (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) A motor vehicle brought into the state or otherwise used for the exclusive purpose of filming motion pictures or television commercials is exempt from the fee in lieu of tax if the vehicle does not remain in the state for a period in excess of 180 consecutive days in a calendar year.
     (6) Except as provided in 61-3-520, the fee in lieu of tax on a 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 according to the ratio that the remaining number of months in the year bears to the total number of months in the year.
     (7) (a) The fee in lieu of tax on a vehicle subject to this section that is registered in the state for the first time must be prorated as provided in subsection (6).
     (b) The fee in lieu of tax on a vehicle subject to this section that is reregistered in the state is for a full year.
     (8) The fee in lieu of tax may not be refunded. (Terminates December 31, 2004--sec. 9(2), Ch. 500, L. 2001.)
     61-3-529. (Effective January 1, 2005). Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption. (1) (a) There is a 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 vehicle according to the following schedule:
Age of 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 vehicle is determined by subtracting the manufacturer's model year of the vehicle from the calendar year for which the fee in lieu of tax is due.
     (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) A motor vehicle brought into the state or otherwise used for the exclusive purpose of filming motion pictures or television commercials is exempt from the fee in lieu of tax if the vehicle does not remain in the state for a period in excess of 180 consecutive days in a calendar year.
     (6) Except as provided in 61-3-520, the fee in lieu of tax on a 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 according to the ratio that the remaining number of months in the year bears to the total number of months in the year.
     (7) (a) The fee in lieu of tax on a vehicle subject to this section that is registered in the state for the first time must be prorated as provided in subsection (6).
     (b) The fee in lieu of tax on a vehicle subject to this section that is reregistered in the state is for a full year.
     (8) 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.

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