Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 514 (2025GS)

Sponsor

Rep. Defay, Ariel

Final action

Governor Signed 3/25/2025

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• allows a person to select a mail option for notification of vehicle registration;
• provides an option for a two-year vehicle registration period for a trailer, off-highway vehicle, street-legal all-terrain vehicle, or electric motor vehicle;
• provides for the calculation and deposit of registration and various other fees and taxes due at the time of registration to account for a 24-month vehicle registration period;
• provides coordination clauses to coordinate this bill with H.B. 277, Vehicle Registration Amendments, and H.B. 272, Vehicle Assessment Amendments, to ensure the three bills work together technically; and
• makes technical changes.

Every vote on this bill

Bill text

66
41-1a-203
41-1a-215.5
41-1a-402
41-1a-1201
41-1a-1204
41-1a-1206
41-1a-1218
41-1a-1219
41-1a-1221
41-1a-1222
41-22-3
41-22-3.5
41-22-8
41-22-19
41-22-33
41-22-34
59-2-405.1
59-2-405.2
0
Vehicle Registration Changes
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Ariel Defay
Senate Sponsor: Wayne A. Harper
LONG TITLE
General Description:
This bill amends vehicle registration notification requirements and provides an option for a 
two-year registration period for certain vehicles. 
Highlighted Provisions:
This bill:
allows a person to select a mail option for notification of vehicle registration;
provides an option for a two-year vehicle registration period for a trailer, off-highway 
vehicle, street-legal all-terrain vehicle, or electric motor vehicle; 
provides for the calculation and deposit of registration and various other fees and taxes 
due at the time of registration to account for a 24-month vehicle registration period; and
makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
41-1a-203
, as last amended by Laws of Utah 2024, Chapter 483
41-1a-215.5
, as last amended by Laws of Utah 2012, Chapter 397
41-1a-402
, as last amended by Laws of Utah 2024, Chapter 251
41-1a-1201
, as last amended by Laws of Utah 2024, Chapter 483
41-1a-1204
, as last amended by Laws of Utah 2023, Chapter 33
41-1a-1206
, as last amended by Laws of Utah 2024, Chapter 483
41-1a-1218
, as last amended by Laws of Utah 2024, Chapter 236
41-1a-1219
, as enacted by Laws of Utah 1996, Chapter 170
41-1a-1221
, as last amended by Laws of Utah 2018, Chapters 424, 469
41-1a-1222
, as last amended by Laws of Utah 2024, Chapter 438
41-22-3
, as last amended by Laws of Utah 2024, Chapter 236
41-22-3.5
, as enacted by Laws of Utah 2003, Chapter 317
41-22-8
, as last amended by Laws of Utah 2024, Chapter 289
41-22-19
, as last amended by Laws of Utah 2023, Chapter 11 and last amended by 
Coordination Clause, Laws of Utah 2023, Chapter 33
41-22-33
, as last amended by Laws of Utah 2022, Chapter 68
41-22-34
, as last amended by Laws of Utah 2013, Chapter 295
59-2-405.1
, as last amended by Laws of Utah 2012, Chapter 397
59-2-405.2
, as last amended by Laws of Utah 2023, Chapter 159
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
41-1a-203
 is amended to read:
41-1a-203
. Prerequisites for registration, transfer of ownership, or registration 
renewal.
(1)
(a)
(i)
Except as provided in Subsections 
(1)(b)
 and (1)(c), the division shall mail 
a notification to the owner of a vehicle at least 30 days before the date the 
vehicle's registration is due to expire.
(ii)
The division shall ensure that mailing of notifications described in Section 
(1)(a)(i) begins as soon as practicable.
(b)
(i)
The division shall provide a process for a vehicle owner to choose to receive 
electronic notification of the pending expiration of a vehicle's registration.
(ii)
If a vehicle owner chooses electronic notification, the division shall notify by 
email the owner of a vehicle at least 30 days before the date the vehicle's 
registration is due to expire.
(c)
If at the time the owner renews the vehicle registration, the previous registration 
period has been expired at least 270 days, the division is not required to comply with 
the notification requirement described in Subsection 
(1)
(a)
 for the next registration 
period.
(d)
An individual may elect to receive notification through both electronic means and 
the mail.
(2)
Except as otherwise provided, before registration of a vehicle, an owner shall:
(a)
obtain an identification number inspection under Section 
41-1a-204
;
(b)
obtain a certificate of emissions inspection, if required in the current year, as 
provided under Section 
41-6a-1642
;
(c)
pay property taxes, the in lieu fee, or receive a property tax clearance under Section 
41-1a-206
 or 
41-1a-207
;
(d)
pay the automobile driver education tax required by Section 
41-1a-208
;
(e)
pay the applicable registration fee under Part 12, Fee and Tax Requirements;
(f)
pay the uninsured motorist identification fee under Section 
41-1a-1218
, if applicable;
(g)
pay the motor carrier fee under Section 
41-1a-1219
, if applicable;
(h)
pay any applicable local emissions compliance fee under Section 
41-1a-1223
;
(i)
pay the taxes applicable under Title 59, Chapter 12, Sales and Use Tax Act; and
(j)
for a roadable aircraft, provide proof of registration of the roadable aircraft as an 
aircraft under Section 
72-10-109
.
(3)
In addition to the requirements in Subsection (1), an owner of a vehicle that has not 
been previously registered or that is currently registered under a previous owner's name 
shall apply for a valid certificate of title in the owner's name before registration.
(4)
The division may not issue a new registration, transfer of ownership, or registration 
renewal under Section 
73-18-7
 for a vessel or outboard motor that is subject to this 
chapter unless a certificate of title has been or is in the process of being issued in the 
same owner's name.
(5)
The division may not issue a new registration, transfer of ownership, or registration 
renewal under Section 
41-22-3
 for an off-highway vehicle that is subject to this chapter 
unless a certificate of title has been or is in the process of being issued in the same 
owner's name.
(6)
The division may not issue a registration renewal for a motor vehicle if the division has 
received a hold request for the motor vehicle for which a registration renewal has been 
requested as described in:
(a)
Section 
72-1-213.1
; or
(b)
Section 
72-6-118
.
Section 2, Section 
41-1a-215.5
 is amended to read:
41-1a-215.5
. Alternative term registration.
(1)
(a)
Subject to the requirements of this section, a person may register a motorcycle 
or motor vehicle of 12,000 pounds or less gross laden weight for a six-month period 
that begins on the first day of the calendar month of registration and expires on the 
last day of the sixth month of registration.
(b)
If the last day of the registration period falls on a day in which the appropriate state 
or county offices are not open for business, the registration of the vehicle is extended 
to midnight of the next business day.
(2)
(a)
A person may register the following types of vehicles for a 24-month period that 
begins the first day of the calendar month of registration and expires on the last day 
of the 24th month of registration:
(i)
a trailer;
(ii)
an electric motor vehicle;
(iii)
an off-highway vehicle as described in Section 
41-22-3
; or
(iv)
a street-legal all-terrain vehicle as described in Section 
41-6a-1509
 and Section 
41-22-3
.
(b)
An interstate apportioned vehicle registered in accordance with Section 
41-1a-301
 is 
not eligible for a 24-month registration.
(c)
To register a vehicle for a 24-month period as provided in this Subsection 
(2)
, the 
person is required to pay double the amount of any tax or fee that would be due for 
the same vehicle registered for a 12-month period.
(3)
If the last day of the registration period falls on a day in which the appropriate state or 
county offices are not open for business, the registration of the vehicle is extended to 
midnight of the next business day.
(2)
(4)
A registration under this section is subject to this chapter.
(3)
The option to register a motorcycle or motor vehicle under this section shall be 
available to a person when the division:
(a)
has implemented the division's GenTax system; and
(b)
at least 30 days before implementing the division's GenTax system as described in 
Subsection 
(3)(a)
, has provided notice in a conspicuous place on the division's 
website stating:
(i)
the date the commission will implement the GenTax system; and
(ii)
that, at the time the commission implements the GenTax system, the option to 
register a motorcycle or motor vehicle for a six-month registration period will be 
available.
Section 3, Section 
41-1a-402
 is amended to read:
41-1a-402
. Standard license plates -- Required colors, numerals, and letters -- 
Expiration.
(1)
(a)
Upon registering a vehicle, the division shall issue to the owner a standard license 
plate described in Subsection (1)(b) unless the division issues to the owner:
(i)
a special group license plate in accordance with Section 
41-1a-418
; or
(ii)
an apportioned vehicle license plate in accordance with Section 
41-1a-301
.
(b)
The division may offer up to four standard license plate options at one time, each 
with a different design as follows:
(i)
two designs that incorporate one or more elements that represent the state's 
economy or geography;
(ii)
one design that represents the state's values or culture; and
(iii)
one design that commemorates a current event relevant to the state or a 
significant anniversary of a historic event relevant to the state.
(c)
The division shall offer:
(i)
each design described in Subsection (1)(b)(i) or (ii) for at least a 10-year period; 
and
(ii)
each design described in Subsection (1)(b)(iii) for no more than a five-year period.
(d)
The division may not offer more than four standard license plate designs at any one 
time.
(2)
Before the division may offer a design described in Subsection (1)(b), the division shall:
(a)
consult with the Utah Department of Cultural and Community Engagement regarding 
the proposed design;
(b)
identify which current standard license plate design will be replaced by the proposed 
design; and
(c)
submit the proposed design to the commission.
(3)
(a)
If the commission receives a submission for a proposed design of a standard 
license plate as described in Subsection (2)(c), or a sponsored special group license 
plate as described in Section 
41-1a-419
 and Part 16, Sponsored Special Group 
License Plates, the commission shall notify:
(i)
the governor;
(ii)
the speaker of the House of Representatives; and
(iii)
the president of the Senate.
(b)
After receiving a notification described in Subsection (3)(a):
(i)
the governor shall appoint an individual to the license plate design review board 
described in Subsection (3)(c);
(ii)
the speaker of the House of Representatives shall appoint a member of the House 
of Representatives to the license plate design review board described in 
Subsection (3)(c); and
(iii)
the president of the Senate shall appoint a member of the Senate to the license 
plate design review board described in Subsection (3)(c).
(c)
(i)
The license plate design review board, comprised of the members appointed as 
described in Subsection (3)(b), shall review proposed license plate designs.
(ii)
The member of the license plate design review board appointed by the governor 
shall serve as chair and convene the license plate design review board.
(iii)
The license plate design review board shall:
(A)
review each proposed license plate design; and
(B)
vote whether to approve or reject the proposed license plate design.
(iv)
If all three members of the license plate design review board are not present, the 
license plate design review board may not consider or vote on a proposed license 
plate design.
(v)
The license plate design review board shall notify the commission and the 
division regarding the results of the vote to approve each proposed license plate 
design.
(d)
The license plate design review board is not subject to Title 52, Chapter 4, Open and 
Public Meetings Act.
(e)
If the license plate design review board approves a proposed license plate design, the 
division may begin the processes necessary for production and distribution of the 
license plate.
(4)
(a)
Except as provided in Subsection (4)(b), the division may not order or produce a 
standard license plate that is discontinued under this section.
(b)
The division may issue a discontinued standard license plate until the division 
exhausts the discontinued standard license plate's remaining stock.
(5)
(a)
Each license plate shall have displayed on it:
(i)
the registration number assigned to the vehicle for which the license plate is issued;
(ii)
the name of the state; and
(iii)
unless exempted by Section 
41-1a-301
 or 
41-1a-407
, a registration decal 
showing the date of expiration displayed in accordance with Subsection (8).
(b)
No later than July 1, 2025, each license plate:
(i)
shall have an embossed edge around the perimeter of the plate; and
(ii)
may not have embossed registration numbers or characters.
(6)
If registration is extended by affixing a registration decal to the license plate, the 
expiration date of the registration decal governs the expiration date of the license plate.
(7)
(a)
(i)
Except as provided under Subsection (7)(b), Subsection 
41-1a-215
(2), 
Subsection 
41-1a-215.5(2)
, 
and Section 
41-1a-216
, a license plate shall be 
renewed annually.
(ii)
(A)
The division shall issue the vehicle owner a month registration decal and a 
year registration decal upon the vehicle's first registration with the division.
(B)
The division shall issue the vehicle owner only a year registration decal upon 
subsequent renewals of registration to validate registration renewal.
(b)
Beginning on January 1, 2025, the division shall issue one registration decal 
displaying both the month and year.
(c)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, 
the division may issue two 12-month decals for the 24-month registration period.
(8)
(a)
Except as otherwise provided in Subsection (8)(b) and by rule:
(i)
the month registration decal issued in accordance with Subsection (7) shall be 
displayed on the license plate in the left position; and
(ii)
the year registration decal issued in accordance with Subsection (7) shall be 
displayed on the license plate in the right position.
(b)
Beginning on January 1, 2025, the registration decal shall be displayed on the upper 
right position.
(9)
The current year registration decal issued in accordance with Subsection (7) shall be 
placed over or in place of the previous year registration decal.
(10)
If a license plate or registration decal is lost or destroyed, a replacement shall be issued 
upon application and payment of the fees required under Section 
41-1a-1211
 or 
41-1a-1212
.
(11)
(a)
A violation of this section is an infraction.
(b)
A court shall waive a fine for a violation under this section if:
(i)
the registration for the vehicle was current at the time of the citation; and
(ii)
the person to whom the citation was issued provides, within 21 business days, 
evidence that the license plate and registration decal are properly displayed in 
compliance with this section.
(12)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 
division may make rules regarding the placement and positioning of registration decal 
on a license plate issued by the division.
Section 4, Section 
41-1a-1201
 is amended to read:
41-1a-1201
. Disposition of fees.
(1)
All fees received and collected under this part shall be transmitted daily to the state 
treasurer.
(2)
Except as provided in Subsections (3), (5), (6), (7), (8), and (9) and Sections 
41-1a-1205
, 
41-1a-1220
, 
41-1a-1221
, 
41-1a-1222
, 
41-1a-1223
, and 
41-1a-1603
, all fees collected 
under this part shall be deposited into the Transportation Fund.
(3)
Funds generated under Subsections 
41-1a-1211
(1)(b)(ii), (6)(b)(ii), (7), and (9), and 
Section 
41-1a-1212
 shall be deposited into the License Plate Restricted Account created 
in Section 
41-1a-122
.
(4)
(a)
Except as provided in Subsections (3) and (4)(b) and Section 
41-1a-1205
, the 
expenses of the commission in enforcing and administering this part shall be 
provided for by legislative appropriation from the revenues of the Transportation 
Fund.
(b)
Three dollars of the registration fees imposed under Subsections 
41-1a-1206
(2)(a) 
and (b) for each vehicle registered for a six-month registration period under Section 
41-1a-215.5
 may be used by the commission to cover the costs incurred in enforcing 
and administering this part.
(c)
Fifty cents of the registration fee imposed under Subsection 
41-1a-1206
(1)(i) for 
each vintage vehicle that has a model year of 1983 or newer may be used by the 
commission to cover the costs incurred in enforcing and administering this part.
(5)
(a)
The following portions of the registration fees imposed under Section 
41-1a-1206
for each vehicle shall be deposited into the Transportation Investment Fund of 2005 
created in Section 
72-2-124
:
(i)
$30 of the registration fees imposed under Subsections 
41-1a-1206
(1)(a), (1)(b), 
(1)(f), (4), and (7);
(ii)
$21 of the registration fees imposed under Subsections 
41-1a-1206
(1)(c)(i) and 
(1)(c)(ii);
(iii)
$2.50 of the registration fee imposed under Subsection 
41-1a-1206
(1)(e)(ii);
(iv)
$23 of the registration fee imposed under Subsection 
41-1a-1206
(1)(d)(i);
(v)
$24.50 of the registration fee imposed under Subsection 
41-1a-1206
(1)(e)(i);
(vi)
$1 of the registration fee imposed under Subsection 
41-1a-1206
(1)(d)(ii); and
(vii)
$17 of the registration fee imposed under Subsection 
41-1a-1206
(1)(j).
(b)
The following portions of the registration fees collected for each vehicle registered 
for a six-month registration period under Section 
41-1a-215.5
 shall be deposited into 
the Transportation Investment Fund of 2005 created in Section 
72-2-124
:
(i)
$23.25 of each registration fee collected under Subsection 
41-1a-1206
(2)(a)(i); and
(ii)
$23 of each registration fee collected under Subsection 
41-1a-1206
(2)(a)(ii).
(6)
(a)
Ninety-four cents of each registration fee imposed under Subsections 
41-1a-1206
(1)(a) and (b) for each vehicle shall be deposited into the Public Safety Restricted 
Account created in Section 
53-3-106
.
(b)
Seventy-one cents of each registration fee imposed under Subsections 
41-1a-1206
(2)(a) and (b) for each vehicle registered for a six-month registration period under 
Section 
41-1a-215.5
 shall be deposited into the Public Safety Restricted Account 
created in Section 
53-3-106
.
(7)
(a)
One dollar of each registration fee imposed under Subsections 
41-1a-1206
(1)(a) 
and (b) for each vehicle shall be deposited into the Motor Vehicle Safety Impact 
Restricted Account created in Section 
53-8-214
.
(b)
One dollar of each registration fee imposed under Subsections 
41-1a-1206
(2)(a) and 
(b) for each vehicle registered for a six-month registration period under Section 
41-1a-215.5
 shall be deposited into the Motor Vehicle Safety Impact Restricted 
Account created in Section 
53-8-214
.
(8)
Fifty cents of each registration fee imposed under Subsection 
41-1a-1206
(1)(a) for each 
motorcycle shall be deposited into the Brain and Spinal Cord Injury Fund created in 
Section 
26B-1-318
.
(9)
(a)
Beginning on January 1, 2024, subject to Subsection (9)(b), $2 of each registration 
fee imposed under Section 
41-1a-1206
 shall be deposited into the Rural 
Transportation Infrastructure Fund created in Section 
72-2-133
.
(b)
Beginning on January 1, 2025, and each January 1 thereafter, the amount described 
in Subsection (9)(a) shall be annually adjusted by taking the amount deposited the 
previous year and adding an amount equal to the greater of:
(i)
an amount calculated by multiplying the amount deposited by the previous year by 
the actual percentage change during the previous fiscal year in the Consumer Price 
Index; and
(ii)
0.
(c)
The amounts calculated as described in Subsection (9)(b) shall be rounded up to the 
nearest 1 cent.
(10)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, the 
deposits under this section are double the amounts due for a 12-month registration of the 
same vehicle.
Section 5, Section 
41-1a-1204
 is amended to read:
41-1a-1204
. Automobile driver education fee -- Amount -- When paid -- 
Exception.
(1)
Each year there is levied and shall be paid to the commission the automobile driver 
education fee.
(2)
(a)
Except as provided in Subsections 
(2)(b)
 and 
(c)
, the fee is $2.50 upon each motor 
vehicle to be registered for a one-year registration period.
(b)
The fee is $2.00 upon each motor vehicle to be registered under Section 
41-1a-215.5
for a six-month registration period.
(c)
The following registrations are exempt from the fee in Subsection 
(2)(a)
 or 
(b)
:
(i)
a motorcycle registration; and
(ii)
a registration of a vehicle with a Purple Heart special group license plate issued:
(A)
on or before December 31, 2023; or
(B)
in accordance with 
Part 16, Sponsored Special Group License Plates
.
(3)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, the 
fee amounts are double the amounts due for a 12-month registration of the same vehicle.
Section 6, Section 
41-1a-1206
 is amended to read:
41-1a-1206
. Registration fees -- Fees by gross laden weight.
(1)
Except as provided in Subsections (2) and (3), at the time application is made for 
registration or renewal of registration of a vehicle or combination of vehicles under this 
chapter, a registration fee shall be paid to the division as follows:
(a)
$46.00 for each motorcycle;
(b)
$44 for each motor vehicle of 12,000 pounds or less gross laden weight, excluding 
motorcycles;
(c)
unless the semitrailer or trailer is exempt from registration under Section 
41-1a-202
or is registered under Section 
41-1a-301
:
(i)
$31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
(ii)
$28.50 for each commercial trailer or commercial semitrailer of 750 pounds or 
less gross unladen weight;
(d)
(i)
$53 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds 
gross laden weight; plus
(ii)
$9 for each 2,000 pounds over 14,000 pounds gross laden weight;
(e)
(i)
$69.50 for each motor vehicle or combination of motor vehicles, excluding 
farm trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden 
weight; plus
(ii)
$19 for each 2,000 pounds over 14,000 pounds gross laden weight;
(f)
(i)
$69.50 for each park model recreational vehicle over 12,000 pounds, but not 
exceeding 14,000 pounds gross laden weight; plus
(ii)
$19 for each 2,000 pounds over 14,000 pounds gross laden weight;
(g)
$45 for each vintage vehicle that has a model year of 1983 or newer;
(h)
in addition to the fee described in Subsection (1)(b):
(i)
an amount equal to the road usage charge cap described in Section 
72-1-213.1
 for:
(A)
each electric motor vehicle; and
(B)
Each motor vehicle not described in this Subsection (1)(h) that is fueled 
exclusively by a source other than motor fuel, diesel fuel, natural gas, or 
propane;
(ii)
$21.75 for each hybrid electric motor vehicle; and
(iii)
$56.50 for each plug-in hybrid electric motor vehicle;
(i)
in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a 
model year of 1983 or newer, 50 cents; and
(j)
$28.50 for each roadable aircraft.
(2)
(a)
At the time application is made for registration or renewal of registration of a 
vehicle under this chapter for a six-month registration period under Section 
41-1a-215.5
, a registration fee shall be paid to the division as follows:
(i)
$34.50 for each motorcycle; and
(ii)
$33.50 for each motor vehicle of 12,000 pounds or less gross laden weight, 
excluding motorcycles.
(b)
In addition to the fee described in Subsection (2)(a)(ii), for registration or renewal of 
registration of a vehicle under this chapter for a six-month registration period under 
Section 
41-1a-215.5
 a registration fee shall be paid to the division as follows:
(i)
an amount equal to the road usage charge cap described in Section 
72-1-213.1
 for:
(A)
each electric motor vehicle; and
(B)
each motor vehicle not described in this Subsection (2)(b) that is fueled 
exclusively by a source other than motor fuel, diesel fuel, natural gas, or 
propane;
(ii)
$16.50 for each hybrid electric motor vehicle; and
(iii)
$43.50 for each plug-in hybrid electric motor vehicle.
(3)
(a)
Beginning on January 1, 2024, at the time of registration:
(i)
in addition to the amounts described in Subsections (1)(a), (1)(b), (1)(c)(i), 
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(h), (4)(a), and (7), the individual 
shall also pay an additional $7 as part of the registration fee; and
(ii)
in addition to the amounts described in Subsection (2)(a), the individual shall also 
pay an additional $5 as part of the registration fee.
(b)
(i)
Beginning on January 1, 2019, the commission shall, on January 1, annually 
adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i), 
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), (4)(a), and (7), 
by taking the registration fee rate for the previous year and adding an amount 
equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year 
by the actual percentage change during the previous fiscal year in the 
Consumer Price Index; and
(B)
0.
(ii)
Beginning on January 1, 2024, the commission shall, on January 1, annually 
adjust the registration fees described in Subsections (1)(h)(ii) and (iii) and 
(2)(b)(ii) and (iii) by taking the registration fee rate for the previous year and 
adding an amount equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year 
by the actual percentage change during the previous fiscal year in the 
Consumer Price Index; and
(B)
0.
(c)
The amounts calculated as described in Subsection (3)(b) shall be rounded up to the 
nearest 25 cents.
(4)
(a)
The initial registration fee for a vintage vehicle that has a model year of 1982 or 
older is $40.
(b)
A vintage vehicle that has a model year of 1982 or older is exempt from the renewal 
of registration fees under Subsection (1).
(c)
A vehicle with a Purple Heart special group license plate issued on or before 
December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group 
License Plates, is exempt from the registration fees under Subsection (1).
(d)
A camper is exempt from the registration fees under Subsection (1).
(5)
If a motor vehicle is operated in combination with a semitrailer or trailer, each motor 
vehicle shall register for the total gross laden weight of all units of the combination if the 
total gross laden weight of the combination exceeds 12,000 pounds.
(6)
(a)
Registration fee categories under this section are based on the gross laden weight 
declared in the licensee's application for registration.
(b)
Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of 
2,000 pounds is a full unit.
(7)
The owner of a commercial trailer or commercial semitrailer may, as an alternative to 
registering under Subsection (1)(c), apply for and obtain a special registration and 
license plate for a fee of $130.
(8)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, the 
fee amounts are double the amounts due for a 12-month registration of the same vehicle.
(8)
(9)
Except as provided in Section 
41-6a-1642
, a truck may not be registered as a farm 
truck unless:
(a)
the truck meets the definition of a farm truck under Section 
41-1a-102
; and
(b)
(i)
the truck has a gross vehicle weight rating of more than 12,000 pounds; or
(ii)
the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner 
submits to the division a certificate of emissions inspection or a waiver in 
compliance with Section 
41-6a-1642
.
(9)
(10)
A violation of Subsection 
(8)
(9)
 is an infraction that shall be punished by a fine 
of not less than $200.
(10)
(11)
Trucks used exclusively to pump cement, bore wells, or perform crane services 
with a crane lift capacity of five or more tons, are exempt from 50% of the amount of 
the fees required for those vehicles under this section.
Section 7, Section 
41-1a-1218
 is amended to read:
41-1a-1218
. Uninsured motorist identification fee for tracking motor vehicle 
insurance -- Exemption -- Deposit.
(1)
(a)
Except as provided in Subsections (1)(b) and (c), at the time application is made 
for registration or renewal of registration under this chapter, the applicant shall pay 
an uninsured motorist identification fee of:
(i)
$1 on each motor vehicle
or street-legal all-terrain vehicle; or
(ii)
$2 on each motorboat.
(b)
Except as provided in Subsection (1)(c), at the time application is made for 
registration or renewal of registration of a motor vehicle for a six-month registration 
period under Section 
41-1a-215.5
, the applicant shall pay an uninsured motorist 
identification fee of 75 cents on each motor vehicle.
(c)
The following are exempt from the fee required under Subsection (1)(a) or (b):
(i)
a commercial vehicle registered as part of a fleet under Section 
41-1a-222
 or 
Section 
41-1a-301
;
(ii)
a motor vehicle that is exempt from the registration fee under Section 
41-1a-1209
or Subsection 
41-1a-419
(3); and
(iii)
a motor vehicle with a Purple Heart special group license plate issued:
(A)
on or before December 31, 2023; or
(B)
in accordance with Part 16, Sponsored Special Group License Plates.
(2)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, the 
fee amounts under this section are double the amounts due for the same vehicle 
registered for a 12-month period.
(2)
(3)
The revenue generated under this section shall be deposited in the Uninsured 
Motorist Identification Restricted Account created in Section 
41-12a-806
.
Section 8, Section 
41-1a-1219
 is amended to read:
41-1a-1219
. Motor carrier fee.
(1)
At the time application is made for registration or renewal of registration of a motor 
vehicle or combination of motor vehicles over 12,000 pounds gross laden weight, the 
applicant shall pay a motor carrier fee of $6 for each motor vehicle or combination of 
motor vehicles.
(2)
This fee is in addition to the registration fees under Subsections 
41-1a-1206(1)(d)
 and 
(e)
.
(3)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, the 
fee amounts under this section are double the amounts due for the same vehicle 
registered for a 12-month period.
Section 9, Section 
41-1a-1221
 is amended to read:
41-1a-1221
. Fees to cover the cost of electronic payments.
(1)
As used in this section:
(a)
"Electronic payment" means use of any form of payment processed through 
electronic means, including credit cards, debit cards, and automatic clearinghouse 
transactions.
(b)
"Electronic payment fee" means the fee assessed to defray:
(i)
the charge, discount fee, or processing fee charged by credit card companies or 
processing agents to process an electronic payment; or
(ii)
costs associated with the purchase of equipment necessary for processing 
electronic payments.
(2)
(a)
The Motor Vehicle Division may collect an electronic payment fee on all 
registrations and renewals of registration under Subsections 
41-1a-1206(1)(a)
, 
(1)(b)
, 
(2)(a)
, 
(2)(b)
, and 
(4)
.
(b)
The fee described in Subsection 
(2)(a)
:
(i)
shall be imposed regardless of the method of payment for a particular transaction; 
and
(ii)
need not be separately identified from the fees imposed for registration and 
renewals of registration under Subsections 
41-1a-1206(1)(a)
, 
(1)(b)
, 
(2)(a)
, 
(2)(b)
, 
and 
(4)
.
(c)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, 
the electronic fee amounts under this section are double the amounts due for the same 
vehicle registered for a 12-month period.
(3)
The division shall establish the fee according to the procedures and requirements of 
Section 
63J-1-504
.
(4)
A fee imposed under this section:
(a)
shall be deposited in the Electronic Payment Fee Restricted Account created by 
Section 
41-1a-121
; and
(b)
is not subject to Subsection 
63J-1-105(3)
 or 
(4)
.
Section 10, Section 
41-1a-1222
 is amended to read:
41-1a-1222
. Local option highway construction and transportation corridor 
preservation fee -- Exemptions -- Deposit -- Transfer -- County ordinance -- Notice.
(1)
As used in this section, "unincorporated" means the same as that term is defined in 
Section 
10-1-104
.
(2)
(a)
(i)
Except as provided in Subsection (2)(a)(ii), a county legislative body may 
impose a local option highway construction and transportation corridor 
preservation fee of up to $10 on each motor vehicle registration within the county.
(ii)
A county legislative body may impose a local option highway construction and 
transportation corridor preservation fee of up to $7.75 on each motor vehicle 
registration for a six-month registration period under Section 
41-1a-215.5
 within 
the county.
(iii)
A fee imposed under Subsection (2)(a)(i) or (ii) shall be set in whole dollar 
increments.
(b)
(i)
If imposed under Subsection (2)(a), at the time application is made for 
registration or renewal of registration of a motor vehicle under this chapter, the 
applicant shall pay the local option highway construction and transportation 
corridor preservation fee established by the county legislative body.
(ii)
If imposed under Subsection (2)(a), at the time application is made for 
registration or renewal of registration of a vehicle under this chapter for a 
24-month period as provided in Section 
41-1a-215.5
, the applicant shall pay 
double the amount of the local option highway construction and transportation 
corridor preservation fee established by the county legislative body for the same 
vehicle registered for a 12-month period.
(c)
The following are exempt from the fee required under Subsection (2)(a):
(i)
a motor vehicle that is exempt from the registration fee under Section 
41-1a-1209
or Subsection 
41-1a-419
(3);
(ii)
a commercial vehicle with an apportioned registration under Section 
41-1a-301
; 
and
(iii)
a motor vehicle with a Purple Heart special group license plate issued:
(A)
on or before December 31, 2023; or
(B)
in accordance with Part 16, Sponsored Special Group License Plates.
(3)
(a)
Except as provided in Subsection (3)(b), the revenue generated under this section 
shall be:
(i)
deposited in the Local Highway and Transportation Corridor Preservation Fund 
created in Section 
72-2-117.5
;
(ii)
credited to the county from which it is generated; and
(iii)
used and distributed in accordance with Section 
72-2-117.5
.
(b)
The revenue generated by a fee imposed under this section in a county of the first 
class shall be deposited or transferred as follows:
(i)
50% of the revenue shall be:
(A)
deposited in the County of the First Class Highway Projects Fund created in 
Section 
72-2-121
; and
(B)
used in accordance with Section 
72-2-121
;
(ii)
30% of the revenue shall be deposited, credited, and used as provided in 
Subsection (3)(a); and
(iii)
20% of the revenue shall be transferred to the legislative body of a county of the 
first class.
(4)
Beginning in a fiscal year beginning on or after July 1, 2023, and for 15 years thereafter, 
the legislative body of the county of the first class shall annually transfer, from the 
revenue transferred to the legislative body of a county of the first class as described in 
Subsection (3)(b)(iii):
(a)
$300,000 to Kearns; and
(b)
$225,000 to Magna.
(5)
To impose or change the amount of a fee under this section, the county legislative body 
shall pass an ordinance:
(a)
approving the fee;
(b)
setting the amount of the fee; and
(c)
providing an effective date for the fee as provided in Subsection (6).
(6)
(a)
If a county legislative body enacts, changes, or repeals a fee under this section, the 
enactment, change, or repeal shall take effect on July 1 if the commission receives 
notice meeting the requirements of Subsection (6)(b) from the county prior to April 1.
(b)
The notice described in Subsection (6)(a) shall:
(i)
state that the county will enact, change, or repeal a fee under this part;
(ii)
include a copy of the ordinance imposing the fee; and
(iii)
if the county enacts or changes the fee under this section, state the amount of the 
fee.
Section 11, Section 
41-22-3
 is amended to read:
41-22-3
. Registration of vehicles -- Application -- Issuance of sticker and card -- 
Proof of property tax payment -- Records.
(1)
(a)
Unless exempted under Section 
41-22-9
, a person may not operate or place and an 
owner may not give another person permission to operate or place any off-highway 
vehicle on any public land, trail, street, or highway in this state unless the 
off-highway vehicle is registered under this chapter for the current year.
(b)
Unless exempted under Section 
41-22-9
, a dealer may not sell an off-highway 
vehicle which can be used on any public land, trail, street, or highway in this state, 
unless the off-highway vehicle is registered or is in the process of being registered 
under this chapter for the current year.
(c)
Unless specifically provided in this chapter, the division shall administer license 
plates, decals, and registration of off-highway vehicles in accordance with Chapter 
1a, Motor Vehicle Act.
(2)
(a)
The owner of an off-highway vehicle subject to registration under this chapter 
shall apply to the Motor Vehicle Division for registration on forms approved by the 
Motor Vehicle Division.
(b)
An owner of an off-highway vehicle may apply for automatic registration renewal as 
described in Section 
41-1a-216
.
(c)
A person may register an off-highway vehicle or street-legal all-terrain vehicle for a 
24-month period as described in Section 
41-1a-215.5
.
(3)
Each application for registration of an off-highway vehicle shall be accompanied by:
(a)
evidence of ownership, a title, or a manufacturer's certificate of origin, and a bill of 
sale showing ownership, make, model, horsepower or displacement, and serial 
number;
(b)
the past registration card; or
(c)
the fee for a duplicate.
(4)
(a)
(i)
Beginning on January 1, 2023, except as provided in Subsection (4)(e), the 
first time an off-highway vehicle is registered, the Motor Vehicle Division shall 
issue one off-highway vehicle license plate, a registration decal, and a registration 
card.
(ii)
If an off-highway vehicle has been registered previously in this state but has not 
been issued an off-highway vehicle license plate, beginning on January 1, 2023, 
upon application for registration renewal, the Motor Vehicle Division shall issue 
one off-highway vehicle license plate, a registration decal, and a registration card.
(b)
Upon each annual registration, the Motor Vehicle Division shall issue a registration 
decal and a registration card for each off-highway vehicle registered.
(c)
The off-highway vehicle license plate:
(i)
shall contain a unique five-digit number, using numbers, letters, or a combination 
of numbers and letters, to identify the off-highway vehicle for which it is issued;
(ii)
shall be affixed to the rear of the off-highway vehicle for which it is issued in a 
plainly visible and upright position as prescribed by rule of the division under 
Section 
41-22-5.1
;
(iii)
shall be maintained free of foreign materials and in a condition to be clearly 
legible;
(iv)
shall be a distinct tan color with black lettering to identify the license plate as an 
off-highway vehicle license plate;
(v)
shall have a location to attach the registration decal; and
(vi)
may not be a personalized license plate or a special group license plate.
(d)
(i)
At all times, proof of registration shall be kept with the off-highway vehicle 
and shall be available for inspection by a law enforcement officer.
(ii)
An individual may show proof of registration by displaying:
(A)
a digital copy or photograph of the registration card on a mobile electronic 
device;
(B)
proof of registration on a mobile electronic device through a mobile 
application approved by the relevant state agency; or
(C)
an original registration card issued by the Motor Vehicle Division.
(e)
An off-highway vehicle that is a motorcycle or a snowmobile is:
(i)
not required to obtain or display an off-highway vehicle license plate; and
(ii)
required to obtain and display an off-highway vehicle registration sticker.
(5)
(a)
Except as provided by Subsection (5)(c), an applicant for a registration card and 
registration decal shall provide the Motor Vehicle Division a certificate, described 
under Subsection (5)(b), from the county assessor of the county in which the 
off-highway vehicle has situs for taxation.
(b)
The certificate required under Subsection (5)(a) shall state one of the following:
(i)
the property tax on the off-highway vehicle for the current year has been paid;
(ii)
in the county assessor's opinion, the tax is a lien on real property sufficient to 
secure the payment of the tax; or
(iii)
the off-highway vehicle is exempt by law from payment of property tax for the 
current year.
(c)
An off-highway vehicle for which an off-highway implement of husbandry sticker 
has been issued in accordance with Section 
41-22-5.5
 is:
(i)
exempt from the requirement under this Subsection (5);
(ii)
not required to obtain or purchase an off-highway vehicle license plate; and
(iii)
required to obtain and display an off-highway vehicle registration sticker.
(6)
(a)
All records of the division made or kept under this section shall be classified by 
the Motor Vehicle Division in the same manner as motor vehicle records are 
classified under Section 
41-1a-116
.
(b)
Division records are available for inspection in the same manner as motor vehicle 
records under Section 
41-1a-116
.
(7)
A violation of this section is an infraction.
Section 12, Section 
41-22-3.5
 is amended to read:
41-22-3.5
. Staggered registration dates -- Registration renewal.
(1)
Unless exempted under Section 
41-22-9
, 
or unless the off-highway vehicle or 
street-legal all-terrain vehicle is registered for a 24-month period as provided in Section 
41-1a-215.5
, 
every off-highway vehicle registration, every registration card, and every 
registration sticker issued under this chapter for the first registration of the off-highway 
vehicle in this state, continues in effect for a period of 12 months beginning with the 
first day of the calendar month of registration and does not expire until the last day of 
the same month in the following year.
(2)
If the last day of the registration period falls on a day in which the appropriate state or 
county offices are not open for business, the registration of the off-highway vehicle is 
extended to 12 midnight of the next business day.
(3)
(a)
The division may receive applications for registration renewal and issue new 
registration cards at any time prior to the expiration of the registration, subject to the 
availability of renewal materials.
(b)
Applications for registration renewal shall be made in accordance with Section 
41-22-3
.
(4)
(a)
The new registration shall retain the same expiration month as recorded on the 
original registration even if the registration has expired.
(b)
The year of registration expiration shall be changed to reflect the renewed 
registration period.
(5)
If the registration renewal application is an application generated by the division 
through its automated system, the owner need not surrender the last registration card or 
duplicate.
Section 13, Section 
41-22-8
 is amended to read:
41-22-8
. Registration fees.
(1)
The
Subject to Subsection 
(4)
, the
 division, after notifying the commission, shall 
establish the fees that shall be paid in accordance with this chapter, subject to the 
following:
(a)
(i)
Except as provided in Subsection (1)(a)(ii) or (iii), the fee for each off-highway 
vehicle registration may not exceed $35.
(ii)
The fee for each snowmobile registration may not exceed $26.
(iii)
The fee for each street-legal all-terrain vehicle may not exceed $72.
(b)
The fee for each duplicate registration card may not exceed $3.
(c)
The fee for each duplicate registration sticker may not exceed $5.
(2)
A fee may not be charged for an off-highway vehicle that is owned and operated by the 
United States Government, this state, or its political subdivisions.
(3)
(a)
In addition to the fees under this section, Section 
41-22-33
, and Section 
41-22-34
, 
the Motor Vehicle Division shall require a person to pay one dollar to register an 
off-highway vehicle under Section 
41-22-3
.
(b)
The Motor Vehicle Division shall deposit the fees the Motor Vehicle Division 
collects under Subsection (3)(a) into the Brain and Spinal Cord Injury Fund described 
in Section 
26B-1-318
.
(4)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, the 
fee amounts are double the amounts due for the same vehicle registered for a 12-month 
period.
Section 14, Section 
41-22-19
 is amended to read:
41-22-19
. Deposit of fees and related money into Off-highway Vehicle Account -- 
Use for facilities, costs and expenses of division, and education -- Request for matching 
funds.
(1)
(a)
Except as provided under Subsections 
(3)
 through 
(5)
 and Sections 
41-22-34
 and 
41-22-36
, registration fees and related money collected by the Motor Vehicle 
Division or any agencies designated to act for the Motor Vehicle Division under this 
chapter shall be deposited as restricted revenue into the Off-highway Vehicle 
Account in the General Fund less the costs incurred by the Motor Vehicle Division 
for collecting off-highway vehicle registration fees.
(b)
The balance of the money may be used by the division:
(i)
for the construction, improvement, operation, acquisition, or maintenance of 
publicly owned or administered off-highway vehicle facilities, including public 
access facilities;
(ii)
for the mitigation of impacts associated with off-highway vehicle use;
(iii)
for the education of off-highway vehicle users;
(iv)
for off-highway vehicle access protection;
(v)
to support off-highway vehicle search and rescue activities and programs;
(vi)
to promote and encourage off-highway vehicle tourism;
(vii)
for other uses that further the policy set forth in Section 
41-22-1
;
(viii)
as grants or matching funds with a federal agency, state agency, political 
subdivision of the state, or organized user group for any of the uses described in 
Subsections 
(1)(b)(i)
 through 
(vii)
; and
(ix)
for the administration and enforcement of this chapter.
(2)
An agency or political subdivision requesting matching funds shall submit plans for 
proposed off-highway vehicle facilities to the division for review and approval.
(3)
(a)
One dollar and 50 cents of each annual registration fee collected under Subsection 
41-22-8(1)
 and each off-highway vehicle user fee collected under Subsection 
41-22-35(2)
 shall be deposited into the Land Grant Management Fund created under 
Section 
53C-3-101
.
(b)
The Utah School and Institutional Trust Lands Administration shall use the money 
deposited under Subsection 
(3)(a)
 for costs associated with off-highway vehicle use 
of legally accessible lands within its jurisdiction as follows:
(i)
to improve recreational opportunities on trust lands by constructing, improving, 
maintaining, or perfecting access for off-highway vehicle trails; and
(ii)
to mitigate impacts associated with off-highway vehicle use.
(c)
An unused balance of the money deposited under Subsection 
(3)(a)
 exceeding 
$350,000 at the end of each fiscal year shall be deposited in the Off-highway Vehicle 
Account under Subsection 
(1)
.
(4)
One dollar of each off-highway vehicle registration fee collected under Subsection 
41-22-8(1)
 shall be deposited into the Utah Highway Patrol Aero Bureau Restricted 
Account created in Section 
53-8-303
.
(5)
(a)
The Motor Vehicle Division shall collect a fee for any new or replacement license 
plate issued under this chapter.
(b)
The fee described in Subsection 
(5)(a)
 shall be an amount equal to the fee for a new 
or replacement license plate as established pursuant to Section 
63J-1-504
.
(c)
The Motor Vehicle Division shall deposit the fee described in Subsection 
(5)(a)
 into 
the License Plate Restricted Account created under Section 
41-1a-122
.
(6)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, the 
deposited amounts described in this section shall be double the amount for the same 
vehicle registered for a 12-month period.
(6)
(7)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the 
division, after notifying the commission, shall make rules as necessary to implement this 
section.
Section 15, Section 
41-22-33
 is amended to read:
41-22-33
. Fees for safety and education program -- Penalty -- Unlawful acts.
(1)
A fee set by the division, after notifying the commission, in accordance with Section 
63J-1-504
 shall be added to the registration fee required to register an off-highway 
vehicle under Section 
41-22-8
 to help fund the off-highway vehicle safety and education 
program.
(2)
If the division modifies the fee under Subsection 
(1)
, the modification shall take effect 
on the first day of the calendar quarter after 90 days from the day on which the division 
provides the State Tax Commission:
(a)
notice from the division stating that the division will modify the fee; and
(b)
a copy of the fee modification.
(3)
The division shall require a person registering an off-highway vehicle or a street-legal 
all-terrain vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
to pay double the amount of the fee described in Subsection 
(1)
 for the same vehicle 
registered for a 12-month period.
Section 16, Section 
41-22-34
 is amended to read:
41-22-34
. Search and rescue fee -- Amount -- Deposition.
(1)
In addition to the fees imposed under Sections 
41-22-8
 and 
41-22-33
, there is imposed a 
search and rescue fee of 50 cents on each off-highway vehicle required to be registered 
or renewed under Section 
41-22-3
.
(2)
The fees imposed under this section shall be collected in the same manner and by the 
same agency designated to collect the fees imposed under this chapter.
(3)
The fees collected under this section shall be deposited 
in
into
 the General Fund as 
dedicated credits for the Search and Rescue Financial Assistance Program created under 
Section 
53-2a-1101
.
(4)
The division shall require a person registering an off-highway vehicle or a street-legal 
all-terrain vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
to pay double the amount of the fee described in Subsection (1) for the same vehicle 
registered for a 12-month period.
Section 17, Section 
59-2-405.1
 is amended to read:
59-2-405.1
. Uniform fee on certain vehicles weighing 12,000 pounds or less -- 
Distribution of revenues -- Appeals.
(1)
The property described in Subsection 
(2)
 is exempt from ad valorem property taxes 
pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).
(2)
(a)
Except as provided in Subsection 
(2)(b)
, there is levied as provided in this part a 
statewide uniform fee in lieu of the ad valorem tax on:
(i)
motor vehicles as defined in Section 
41-1a-102
 that:
(A)
are required to be registered with the state; and
(B)
weigh 12,000 pounds or less; and
(ii)
state-assessed commercial vehicles required to be registered with the state that 
weigh 12,000 pounds or less.
(b)
The following tangible personal property is exempt from the statewide uniform fee 
imposed by this section:
(i)
aircraft;
(ii)
tangible personal property subject to a uniform fee imposed by:
(A)
Section 
59-2-405
;
(B)
Section 
59-2-405.2
; or
(C)
Section 
59-2-405.3
; and
(iii)
tangible personal property that is exempt from state or county ad valorem 
property taxes under the laws of this state or of the federal government.
(3)
(a)
Except as provided in Subsections 
(3)(b)
 and 
(c)
, beginning on January 1, 1999, 
the uniform fee for purposes of this section is as follows:
Age of Vehicle
Uniform Fee
12 or more years
$10
9 or more years but less than 12 years
$50
6 or more years but less than 9 years
$80
3 or more years but less than 6 years
$110
Less than 3 years
$150
(b)
For registrations under Section 
41-1a-215.5
, the uniform fee for purposes of this 
section is as follows:
Age of Vehicle
Uniform Fee
12 or more years 
$7.75
9 or more years but less than 12 years
$38.50
6 or more years but less than 9 years
$61.50
3 or more years but less than 6 years
$84.75
Less than 3 years
$115.50
(c)
Notwithstanding Subsections 
(3)(a)
 and 
(b)
, beginning on September 1, 2001, for a 
motor vehicle issued a temporary sports event registration certificate in accordance 
with Section 
41-3-306
, the uniform fee for purposes of this section is $5 for the event 
period specified on the temporary sports event registration certificate regardless of 
the age of the motor vehicle.
(d)
(i)
Subject to Subsection 
(3)(d)
(ii), for a vehicle registered for a 24-month period 
as provided in Section 
41-1a-215.5
, the uniform statewide fee amounts imposed 
by this section are double the amounts due for the same vehicle registered for a 
12-month period.
(ii)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, 
if the 24-month term extends from one age bracket to another age bracket as 
described in this section, the person shall pay the sum of:
(A)
the uniform statewide fee amount for the first year corresponding to the age 
bracket applicable for the first 12 months of the registration period; and
(B)
the uniform statewide fee amount for the second year corresponding to the age 
bracket applicable for the second 12 months of the registration period.
(4)
Notwithstanding Section 
59-2-407
, property subject to the uniform fee that is brought 
into the state and is required to be registered in Utah shall, as a condition of registration, 
be subject to the uniform fee unless all property taxes or uniform fees imposed by the 
state of origin have been paid for the current calendar year.
(5)
(a)
The revenues collected in each county from the uniform fee shall be distributed by 
the county to each taxing entity in which the property described in Subsection 
(2)
 is 
located in the same proportion in which revenue collected from ad valorem real 
property tax is distributed.
(b)
Each taxing entity shall distribute the revenues received under Subsection 
(5)(a)
 in 
the same proportion in which revenue collected from ad valorem real property tax is 
distributed.
Section 18, Section 
59-2-405.2
 is amended to read:
59-2-405.2
. Definitions -- Uniform statewide fee on certain tangible personal 
property -- Distribution of revenues -- Rulemaking authority -- Determining the length of 
a vessel.
(1)
As used in this section:
(a)
(i)
Except as provided in Subsection 
(1)(a)(ii)
, "all-terrain vehicle" means a motor 
vehicle that:
(A)
is an:
(I)
all-terrain type I vehicle as defined in Section 
41-22-2
;
(II)
all-terrain type II vehicle as defined in Section 
41-22-2
; or
(III)
all-terrain type III vehicle as defined in Section 
41-22-2
;
(B)
is required to be registered in accordance with 
Title 41, Chapter 22, 
Off-highway Vehicles
; and
(C)
has:
(I)
an engine with more than 150 cubic centimeters displacement;
(II)
a motor that produces more than five horsepower; or
(III)
an electric motor; and
(ii)
notwithstanding Subsection 
(1)(a)(i)
, "all-terrain vehicle" does not include a 
snowmobile.
(b)
"Camper" means a camper:
(i)
as defined in Section 
41-1a-102
; and
(ii)
that is required to be registered in accordance with 
Title 41, Chapter 1a, Part 2, 
Registration
.
(c)
(i)
"Canoe" means a vessel that:
(A)
is long and narrow;
(B)
has curved sides; and
(C)
is tapered:
(I)
to two pointed ends; or
(II)
to one pointed end and is blunt on the other end; and
(ii)
"canoe" includes:
(A)
a collapsible inflatable canoe;
(B)
a kayak;
(C)
a racing shell;
(D)
a rowing scull; or
(E)
notwithstanding the definition of vessel in Subsection 
(1)(cc)
, a canoe with an 
outboard motor.
(d)
"Dealer" 
is as
means the same as that term is
 defined in Section 
41-1a-102
.
(e)
"Jon boat" means a vessel that:
(i)
has a square bow; and
(ii)
has a flat bottom.
(f)
"Motor vehicle" 
is as
means the same as that term is
 defined in Section 
41-22-2
.
(g)
"Other motorcycle" means a motor vehicle that:
(i)
is:
(A)
a motorcycle as defined in Section 
41-1a-102
; and
(B)
designed primarily for use and operation over unimproved terrain;
(ii)
is required to be registered in accordance with 
Title 41, Chapter 1a, Part 2, 
Registration
; and
(iii)
has:
(A)
an engine with more than 150 cubic centimeters displacement; or
(B)
a motor that produces more than five horsepower.
(h)
(i)
"Other trailer" means a portable vehicle without motive power that is primarily 
used:
(A)
to transport tangible personal property; and
(B)
for a purpose other than a commercial purpose; and
(ii)
in accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
for purposes of Subsection 
(1)(h)(i)(B)
, the commission may by rule define what 
constitutes a purpose other than a commercial purpose.
(i)
"Outboard motor" 
is as
means the same as that term is
 defined in Section 
41-1a-102
.
(j)
"Park model recreational vehicle" 
is as
means the same as that term is
 defined in 
Section 
41-1a-102
.
(k)
"Personal watercraft" means a personal watercraft:
(i)
as defined in Section 
73-18-2
; and
(ii)
that is required to be registered in accordance with 
Title 73, Chapter 18, State 
Boating Act
.
(l)
(i)
"Pontoon" means a vessel that:
(A)
is:
(I)
supported by one or more floats; and
(II)
propelled by either inboard or outboard power; and
(B)
is not:
(I)
a houseboat; or
(II)
a collapsible inflatable vessel; and
(ii)
in accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
the commission may by rule define the term "houseboat."
(m)
"Qualifying adjustment, exemption, or reduction" means an adjustment, exemption, 
or reduction:
(i)
of all or a portion of a qualifying payment;
(ii)
granted by a county during the refund period; and
(iii)
received by a qualifying person.
(n)
(i)
"Qualifying payment" means the payment made:
(A)
of a uniform statewide fee in accordance with this section:
(I)
by a qualifying person;
(II)
to a county; and
(III)
during the refund period; and
(B)
on an item of qualifying tangible personal property; and
(ii)
if a qualifying person received a qualifying adjustment, exemption, or reduction 
for an item of qualifying tangible personal property, the qualifying payment for 
that qualifying tangible personal property is equal to the difference between:
(A)
the payment described in this Subsection 
(1)(n)
 for that item of qualifying 
tangible personal property; and
(B)
the amount of the qualifying adjustment, exemption, or reduction.
(o)
"Qualifying person" means a person that paid a uniform statewide fee:
(i)
during the refund period;
(ii)
in accordance with this section; and
(iii)
on an item of qualifying tangible personal property.
(p)
"Qualifying tangible personal property" means a:
(i)
qualifying vehicle; or
(ii)
qualifying watercraft.
(q)
"Qualifying vehicle" means:
(i)
an all-terrain vehicle with an engine displacement that is 100 or more cubic 
centimeters but 150 or less cubic centimeters;
(ii)
an other motorcycle with an engine displacement that is 100 or more cubic 
centimeters but 150 or less cubic centimeters;
(iii)
a small motor vehicle with an engine displacement that is 100 or more cubic 
centimeters but 150 or less cubic centimeters;
(iv)
a snowmobile with an engine displacement that is 100 or more cubic centimeters 
but 150 or less cubic centimeters; or
(v)
a street motorcycle with an engine displacement that is 100 or more cubic 
centimeters but 150 or less cubic centimeters.
(r)
"Qualifying watercraft" means a:
(i)
canoe;
(ii)
collapsible inflatable vessel;
(iii)
jon boat;
(iv)
pontoon;
(v)
sailboat; or
(vi)
utility boat.
(s)
"Refund period" means the time period:
(i)
beginning on January 1, 2006; and
(ii)
ending on December 29, 2006.
(t)
"Sailboat" means a sailboat as defined in Section 
73-18-2
.
(u)
(i)
"Small motor vehicle" means a motor vehicle that:
(A)
is required to be registered in accordance with 
Title 41, Motor Vehicles
; and
(B)
has:
(I)
an engine with 150 or less cubic centimeters displacement; or
(II)
a motor that produces five or less horsepower; and
(ii)
in accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
the commission may by rule develop a process for an owner of a motor vehicle to 
certify whether the motor vehicle has:
(A)
an engine with 150 or less cubic centimeters displacement; or
(B)
a motor that produces five or less horsepower.
(v)
"Snowmobile" means a motor vehicle that:
(i)
is a snowmobile as defined in Section 
41-22-2
;
(ii)
is required to be registered in accordance with 
Title 41, Chapter 22, Off-highway 
Vehicles
; and
(iii)
has:
(A)
an engine with more than 150 cubic centimeters displacement; or
(B)
a motor that produces more than five horsepower.
(w)
"Street-legal all-terrain vehicle" means the same as that term is defined in Section 
41-6a-102
.
(x)
"Street motorcycle" means a motor vehicle that:
(i)
is:
(A)
a motorcycle as defined in Section 
41-1a-102
; and
(B)
designed primarily for use and operation on highways;
(ii)
is required to be registered in accordance with 
Title 41, Chapter 1a, Part 2, 
Registration
; and
(iii)
has:
(A)
an engine with more than 150 cubic centimeters displacement; or
(B)
a motor that produces more than five horsepower.
(y)
"Tangible personal property owner" means a person that owns an item of qualifying 
tangible personal property.
(z)
"Tent trailer" means a portable vehicle without motive power that:
(i)
is constructed with collapsible side walls that:
(A)
fold for towing by a motor vehicle; and
(B)
unfold at a campsite;
(ii)
is designed as a temporary dwelling for travel, recreational, or vacation use;
(iii)
is required to be registered in accordance with 
Title 41, Chapter 1a, Part 2, 
Registration
; and
(iv)
does not require a special highway movement permit when drawn by a 
self-propelled motor vehicle.
(aa)
(i)
Except as provided in Subsection 
(1)(aa)(ii)
, "travel trailer" means a travel 
trailer:
(A)
as defined in Section 
41-1a-102
; and
(B)
that is required to be registered in accordance with 
Title 41, Chapter 1a, Part 
2, Registration
; and
(ii)
notwithstanding Subsection 
(1)(aa)(i)
, "travel trailer" does not include:
(A)
a camper; or
(B)
a tent trailer.
(bb)
(i)
"Utility boat" means a vessel that:
(A)
has:
(I)
two or three bench seating;
(II)
an outboard motor; and
(III)
a hull made of aluminum, fiberglass, or wood; and
(B)
does not have:
(I)
decking;
(II)
a permanent canopy; or
(III)
a floor other than the hull; and
(ii)
notwithstanding Subsection 
(1)(bb)(i)
, "utility boat" does not include a collapsible 
inflatable vessel.
(cc)
"Vessel" means a vessel:
(i)
as defined in Section 
73-18-2
, including an outboard motor of the vessel; and
(ii)
that is required to be registered in accordance with 
Title 73, Chapter 18, State 
Boating Act
.
(2)
(a)
In accordance with Utah Constitution Article XIII, Section 2, Subsection 
(6)
, 
beginning on January 1, 2006, the tangible personal property described in Subsection 
(2)(b)
 is:
(i)
exempt from the tax imposed by Section 
59-2-103
; and
(ii)
in lieu of the tax imposed by Section 
59-2-103
, subject to uniform statewide fees 
as provided in this section.
(b)
The following tangible personal property applies to Subsection 
(2)(a)
 if that tangible 
personal property is required to be registered with the state:
(i)
an all-terrain vehicle;
(ii)
a camper;
(iii)
an other motorcycle;
(iv)
an other trailer;
(v)
a personal watercraft;
(vi)
a small motor vehicle;
(vii)
a snowmobile;
(viii)
a street motorcycle;
(ix)
a tent trailer;
(x)
a travel trailer;
(xi)
a park model recreational vehicle; and
(xii)
a vessel if that vessel is less than 31 feet in length as determined under 
Subsection 
(8)
(9)
.
(3)
Except as provided in Subsection 
(4)
 and for purposes of this section, the uniform 
statewide fees are:
(a)
for a snowmobile:
Age of Snowmobile
Uniform Statewide Fee
12 or more years
$10
9 or more years but less than 12 years
$20
6 or more years but less than 9 years
$30
3 or more years but less than 6 years
$35
Less than 3 years
$45
(b)
for an all-terrain vehicle that is not a street-legal all-terrain vehicle or another 
motorcycle:
 Age of All-Terrain Vehicle or Other Motorcycle Uniform Statewide Fee 
Uniform Statewide Fee
12 or more years
$4
9 or more years but less than 12 years
$8
6 or more years but less than 9 years
$12
3 or more years but less than 6 years
$14
Less than 3 years
$18
(c)
for a street-legal all-terrain vehicle:
 Age of Street-Legal All-Terrain Vehicle 
Uniform Statewide Fee
12 or more years
$4
9 or more years but less than 12 years
$14
6 or more years but less than 9 years
$20
3 or more years but less than 6 years
$28
Less than 3 years
$38
(d)
for a camper or a tent trailer:
Age of Camper or Tent Trailer
Uniform Statewide Fee
12 or more years
$10
9 or more years but less than 12 years
$25
6 or more years but less than 9 years
$35
3 or more years but less than 6 years
$50
Less than 3 years
$70
(e)
for an other trailer:
Age of Other Trailer
Uniform Statewide Fee
12 or more years
$10
9 or more years but less than 12 years
$15
6 or more years but less than 9 years
$20
3 or more years but less than 6 years
$25
Less than 3 years
$30
(f)
for a personal watercraft:
Age of Personal Watercraft
Uniform Statewide Fee
12 or more years
$10
9 or more years but less than 12 years
$25
6 or more years but less than 9 years
$35
3 or more years but less than 6 years
$45
Less than 3 years
$55
(g)
for a small motor vehicle:
Age of Small Motor Vehicle
Uniform Statewide Fee
6 or more years
$10
3 or more years but less than 6 years
$15
Less than 3 years
$25
(h)
for a street motorcycle:
Age of Street Motorcycle
Uniform Statewide Fee
12 or more years
$10
9 or more years but less than 12 years
$35
6 or more years but less than 9 years
$50
3 or more years but less than 6 years
$70
Less than 3 years
$95
(i)
for a travel trailer or park model recreational vehicle:
Age of Travel Trailer or Park Model Recreational Vehicle
Uniform Statewide Fee
12 or more years
$20
9 or more years but less than 12 years
$65
6 or more years but less than 9 years
$90
3 or more years but less than 6 years
$135
Less than 3 years
$175
(j)
$10 regardless of the age of the vessel if the vessel is:
(i)
less than 15 feet in length;
(ii)
a canoe;
(iii)
a jon boat; or
(iv)
a utility boat;
(k)
for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:
Length of Vessel
Uniform Statewide Fee
15 feet or more in length but less than 19 feet in length
$15
19 feet or more in length but less than 23 feet in length
$25
23 feet or more in length but less than 27 feet in length
$40
27 feet or more in length but less than 31 feet in length
$75
(l)
for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, 
sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:
Age of Vessel
Uniform Statewide Fee
12 or more years
$25
9 or more years but less than 12 years
$65
6 or more years but less than 9 years
$80
3 or more years but less than 6 years
$110
Less than 3 years
$150
(m)
for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, 
sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:
Age of Vessel
Uniform Statewide Fee
12 or more years
$50
9 or more years but less than 12 years
$120
6 or more years but less than 9 years
$175
3 or more years but less than 6 years
$220
Less than 3 years
$275
(n)
for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, 
sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:
Age of Vessel
Uniform Statewide Fee
12 or more years
$100
9 or more years but less than 12 years
$180
6 or more years but less than 9 years
$240
3 or more years but less than 6 years
$310
Less than 3 years
$400
(o)
for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, 
sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:
Age of Vessel
Uniform Statewide Fee
12 or more years
$120
9 or more years but less than 12 years
$250
6 or more years but less than 9 years
$350
3 or more years but less than 6 years
$500
Less than 3 years
$700
(4)
For registrations under Section 
41-1a-215.5
, the uniform fee for purposes of this section 
is as follows:
(a)
for a street motorcycle:
Age of Street Motorcycle
Uniform Statewide Fee
12 or more years
$7.75
9 or more years but less than 12 years
$27
6 or more years but less than 9 years
$38.50
3 or more years but less than 6 years
$54
Less than 3 years
$73
(b)
for a small motor vehicle:
Age of Small Motor Vehicle
Uniform Statewide Fee
6 or more years
$7.75
3 or more years but less than 6 years
$11.50
Less than 3 years
$19.25
(5)
Notwithstanding Section 
59-2-407
, tangible personal property subject to the uniform 
statewide fees imposed by this section that is brought into the state shall, as a condition 
of registration, be subject to the uniform statewide fees unless all property taxes or 
uniform fees imposed by the state of origin have been paid for the current calendar year.
(6)
(a)
Subject to Subsection (6)(b), for a vehicle registered for a 24-month period as 
provided in Section 
41-1a-215.5
, the uniform statewide fee amounts imposed by this 
section are double the amounts due for the same vehicle registered for a 12-month 
period.
(b)
For a vehicle registered for a 24-month period as provided in Section 
41-1a-215.5
, if 
the 24-month term extends from one age bracket to another age bracket as described 
in this section, the person shall pay the sum of:
(i)
the uniform statewide fee amount for the first year corresponding to the age 
bracket applicable for the first 12 months of the registration period; and
(ii)
the uniform statewide fee amount for the second year corresponding to the age 
bracket applicable for the second 12 months of the registration period.
(6)
(7)
(a)
Except as provided in Subsection 
(7)
(8)
, the revenues collected in each 
county from the uniform statewide fees imposed by this section shall be distributed 
by the county to each taxing entity in which each item of tangible personal property 
subject to the uniform statewide fees is located in the same proportion in which 
revenues collected from the ad valorem property tax are distributed.
(b)
Each taxing entity described in Subsection 
(6)(a)
(7)(a)
 that receives revenues from 
the uniform statewide fees imposed by this section shall distribute the revenues in the 
same proportion in which revenues collected from the ad valorem property tax are 
distributed.
(7)
(8)
The commission shall deposit 50% of the revenue collected from the statewide 
uniform fee on a vessel that is imposed under this section into the Utah Boating Grant 
Account created in Section 
73-18-22.3
. The remaining 50% is subject to the 
requirements of Subsection 
(6)
(7)
.
(8)
(9)
(a)
For purposes of the uniform statewide fee imposed by this section, the length 
of a vessel shall be determined as provided in this Subsection 
(8)
(9)
.
(b)
(i)
Except as provided in Subsection 
(8)(b)(ii)
(9)(b)(ii)
, the length of a vessel 
shall be measured as follows:
(A)
the length of a vessel shall be measured in a straight line; and
(B)
the length of a vessel is equal to the distance between the bow of the vessel 
and the stern of the vessel.
(ii)
Notwithstanding Subsection 
(8)(b)(i)
(9)(b)(i)
, the length of a vessel may not 
include the length of:
(A)
a swim deck;
(B)
a ladder;
(C)
an outboard motor; or
(D)
an appurtenance or attachment similar to Subsections 
(8)(b)(ii)(A)
(9)(b)(ii)(A)
 through 
(C)
 as determined by the commission by rule.
(iii)
In accordance with 
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, 
the commission may by rule define what constitutes an appurtenance or 
attachment similar to Subsections 
(8)(b)(ii)(A)
(9)(b)(ii)(A)
 through 
(C)
.
(c)
The length of a vessel:
(i)
(A)
for a new vessel, is the length:
(I)
listed on the manufacturer's statement of origin if the length of the vessel 
measured under Subsection 
(8)(b)
(9)(b)
 is equal to the length of the vessel 
listed on the manufacturer's statement of origin; or
(II)
listed on a form submitted to the commission by a dealer in accordance 
with Subsection 
(8)(d)
(9)(d)
 if the length of the vessel measured under 
Subsection 
(8)(b)
(9)(b)
 is not equal to the length of the vessel listed on the 
manufacturer's statement of origin; or
(B)
for a vessel other than a new vessel, is the length:
(I)
corresponding to the model number if the length of the vessel measured 
under Subsection 
(8)(b)
(9)(b)
 is equal to the length of the vessel 
determined by reference to the model number; or
(II)
listed on a form submitted to the commission by an owner of the vessel in 
accordance with Subsection 
(8)(d)
(9)(d)
 if the length of the vessel 
measured under Subsection 
(8)(b)
(9)(b)
 is not equal to the length of the 
vessel determined by reference to the model number; and
(ii)
(A)
is determined at the time of the:
(I)
first registration as defined in Section 
41-1a-102
 that occurs on or after 
January 1, 2006; or
(II)
first renewal of registration that occurs on or after January 1, 2006; and
(B)
may be determined after the time described in Subsection 
(8)(c)(ii)(A)
(9)(c)(ii)(A)
 only if the commission requests that a dealer or an owner submit a 
form to the commission in accordance with Subsection 
(8)(d)
(9)(d)
.
(d)
(i)
A form under Subsection 
(8)(c)
(9)(c)
 shall:
(A)
be developed by the commission;
(B)
be provided by the commission to:
(I)
a dealer; or
(II)
an owner of a vessel;
(C)
provide for the reporting of the length of a vessel;
(D)
be submitted to the commission at the time the length of the vessel is 
determined in accordance with Subsection 
(8)(c)(ii)
(9)(c)(ii)
;
(E)
be signed by:
(I)
if the form is submitted by a dealer, that dealer; or
(II)
if the form is submitted by an owner of the vessel, an owner of the vessel; 
and
(F)
include a certification that the information set forth in the form is true.
(ii)
A certification made under Subsection 
(8)(d)(i)(F)
(9)(d)(i)(F)
 is considered as if 
made under oath and subject to the same penalties as provided by law for perjury.
(iii)
(A)
A dealer or an owner that submits a form to the commission under 
Subsection 
(8)(c)
(9)(c)
 is considered to have given the dealer's or owner's 
consent to an audit or review by:
(I)
the commission;
(II)
the county assessor; or
(III)
the commission and the county assessor.
(B)
The consent described in Subsection 
(8)(d)(iii)(A)
(9)(d)(iii)(A)
 is a 
condition to the acceptance of any form.
(9)
(10)
(a)
A county that collected a qualifying payment from a qualifying person 
during the refund period shall issue a refund to the qualifying person as described in 
Subsection 
(9)(b)
(10)(b)
 if:
(i)
the difference described in Subsection 
(9)(b)
(10)(b)
 is $1 or more; and
(ii)
the qualifying person submitted a form in accordance with Subsections 
 (9)(c) 
and (d)
(10)(c) and (d)
.
(b)
The refund amount shall be calculated as follows:
(i)
for a qualifying vehicle, the refund amount is equal to the difference between:
(A)
the qualifying payment the qualifying person paid on the qualifying vehicle 
during the refund period; and
(B)
the amount of the statewide uniform fee:
(I)
for that qualifying vehicle; and
(II)
that the qualifying person would have been required to pay:
(Aa)
during the refund period; and
(Bb)
in accordance with this section had Laws of Utah 2006, Fifth Special 
Session, 
Chapter 3
, Section 1, been in effect during the refund period; 
and
(ii)
for a qualifying watercraft, the refund amount is equal to the difference between:
(A)
the qualifying payment the qualifying person paid on the qualifying watercraft 
during the refund period; and
(B)
the amount of the statewide uniform fee:
(I)
for that qualifying watercraft;
(II)
that the qualifying person would have been required to pay:
(Aa)
during the refund period; and
(Bb)
in accordance with this section had Laws of Utah 2006, Fifth Special 
Session, 
Chapter 3
, Section 1, been in effect during the refund period.
(c)
Before the county issues a refund to the qualifying person in accordance with 
Subsection 
(9)(a)
(10)(a)
 the qualifying person shall submit a form to the county to 
verify the qualifying person is entitled to the refund.
(d)
(i)
A form under Subsection 
(9)(c)
 or 
(10)
(10)(c) or (11)
 shall:
(A)
be developed by the commission;
(B)
be provided by the commission to the counties;
(C)
be provided by the county to the qualifying person or tangible personal 
property owner;
(D)
provide for the reporting of the following:
(I)
for a qualifying vehicle:
(Aa)
the type of qualifying vehicle; and
(Bb)
the amount of cubic centimeters displacement;
(II)
for a qualifying watercraft:
(Aa)
the length of the qualifying watercraft;
(Bb)
the age of the qualifying watercraft; and
(Cc)
the type of qualifying watercraft;
(E)
be signed by the qualifying person or tangible personal property owner; and
(F)
include a certification that the information set forth in the form is true.
(ii)
A certification made under Subsection 
(9)(d)(i)(F)
(10)(d)(i)(F)
 is considered as 
if made under oath and subject to the same penalties as provided by law for 
perjury.
(iii)
(A)
A qualifying person or tangible personal property owner that submits a 
form to a county under Subsection 
(9)(c)
 or 
(10)
(10)(c) or (11)
 is considered 
to have given the qualifying person's consent to an audit or review by:
(I)
the commission;
(II)
the county assessor; or
(III)
the commission and the county assessor.
(B)
The consent described in Subsection 
(9)(d)(iii)(A)
(10)(d)(iii)(A)
 is a 
condition to the acceptance of any form.
(e)
The county shall make changes to the commission's records with the information 
received by the county from the form submitted in accordance with Subsection 
(9)(c)
(10)(c)
.
(10)
(11)
A county shall change its records regarding an item of qualifying tangible 
personal property if the tangible personal property owner submits a form to the county in 
accordance with Subsection 
(9)(d)
(10)(d)
.
(11)
(12)
(a)
For purposes of this Subsection 
(11)
(12)
, "owner of tangible personal 
property" means a person that was required to pay a uniform statewide fee:
(i)
during the refund period;
(ii)
in accordance with this section; and
(iii)
on an item of tangible personal property subject to the uniform statewide fees 
imposed by this section.
(b)
A county that collected revenues from uniform statewide fees imposed by this 
section during the refund period shall notify an owner of tangible personal property:
(i)
of the tangible personal property classification changes made to this section 
pursuant to Laws of Utah 2006, Fifth Special Session, 
Chapter 3
, Section 1;
(ii)
that the owner of tangible personal property may obtain and file a form to modify 
the county's records regarding the owner's tangible personal property; and
(iii)
that the owner may be entitled to a refund pursuant to Subsection 
(9)
(10)
.
Section 19. 
Effective Date.
This bill takes effect on 
January 1, 2026
.
3-12-25 11:45 AM