Montana Code 61-3-529. Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors — proration — exemption
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.
Terms Used In Montana Code 61-3-529
- Bus: means a motor vehicle designed for carrying more than 10 passengers and used for the transportation of persons and any other motor vehicle, other than a taxicab, designed and used for the transportation of persons for compensation. See Montana Code 61-1-101
- Dealer: means a person that, for commission or profit, engages in whole or in part in the business of buying, selling, exchanging, or accepting on consignment new or used motor vehicles, trailers, semitrailers, pole trailers, travel trailers, motorboats, sailboats, snowmobiles, off-highway vehicles, or special mobile equipment that is not registered in the name of the person. See Montana Code 61-1-101
- Manufacturer: includes any person engaged in the manufacture of motor vehicles, trailers, semitrailers, pole trailers, travel trailers, motorboats, sailboats, snowmobiles, or off-highway vehicles as a regular business. See Montana Code 61-1-101
- Motor vehicle: means :
(i)a vehicle propelled by its own power and designed or used to transport persons or property on the highways of the state;
(ii)a quadricycle if it is equipped for use on the highways as prescribed in chapter 9; or
(iii)a golf cart only if it is equipped for use on the highways as prescribed in chapter 9 and is operated pursuant to 61-8-391 or by a person with a low-speed restricted driver's license. See Montana Code 61-1-101
- Owner: means each person who holds the legal title to a vehicle. See Montana Code 61-1-101
- Property: means real and personal property. See Montana Code 1-1-205
- Truck tractor: means a motor vehicle designed and used primarily for drawing other vehicles and not constructed to carry a load other than a part of the weight of the vehicle and load drawn. See Montana Code 61-1-101
(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 Vehicle | Rated Capacity (in pounds) |