{"data":{"id":"us-mt/61-3-529","jurisdiction":"us-mt","citation":"61-3-529","heading":"Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption.","body":"(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.\n(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.\n(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:\nAge of Motor Vehicle\tRated Capacity (in pounds)\n(in years)\t16,999 or less\t17,000-26,999\t27,000-54,999\t55,000 or more\n1 or less\t$117\t$167\t$284\t$375\n2\t109\t150\t250\t300\n3\t100\t134\t220\t266\n4\t92\t117\t184\t242\n5\t83\t109\t160\t195\n6\t75\t100\t134\t167\n7\t66\t91\t117\t147\n8\t58\t83\t100\t125\n9\t50\t75\t92\t109\n10\t41\t58\t79\t92\n11-12\t33\t50\t67\t76\n13-14\t28\t37\t52\t61\n15-16\t25\t30\t38\t47\n17-18\t18\t26\t29\t36\n19-20\t13\t19\t22\t26\n21 or more\t10\t12\t16\t20\n(3) The age of the motor vehicle must be determined under 61-3-501.\n(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.\n(b) The manufacturer's rated capacity for a truck tractor is the manufacturer's rated gross combined weight.\n(5) Except as provided in 61-3-520, the fee in lieu of tax on a motor 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 as determined and paid under 61-3-701.\n(6) The fee in lieu of tax may not be refunded.","path":["TITLE 61. MOTOR VEHICLES","CHAPTER 3. CERTIFICATES OF TITLE, REGISTRATION, AND TAXATION OF MOTOR VEHICLES","Part 5. Taxes, Fees, and Fees in Lieu of Taxes"],"source_url":"https://mca.legmt.gov/bills/mca/title_0610/chapter_0030/part_0050/section_0290/0610-0030-0050-0290.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:57:45Z","sha256":"3a40c9422fdce83616546b18c7222ea1d545f648961830118e855fffa49fb7d1","source_id":"us-mt","stale":false,"prev":"us-mt/61-3-528","next":"us-mt/61-3-530"},"notice":"GroundRules: Original legal text. Not legal advice."}