Vehicle Tax and Fee Amendments

176
26B-1-318
31A-6a-101
41-1a-119
41-1a-122
41-1a-123
41-1a-124
41-1a-203
41-1a-208
41-1a-213
41-1a-215
41-1a-215.5
41-1a-216
41-1a-230
41-1a-230.5
41-1a-230.7
41-1a-301
41-1a-402
41-1a-410
41-1a-1201
41-1a-1202
41-1a-1203
41-1a-1204
41-1a-1205
41-1a-1206
41-1a-1207
41-1a-1208
41-1a-1209
41-1a-1210
41-1a-1211
41-1a-1212
41-1a-1218
41-1a-1219
41-1a-1221
41-1a-1222
41-1a-1223
41-1a-1301
41-1a-1603
41-3-302
41-6a-208
41-6a-1642
41-12a-806
41-22-3
41-22-8
41-22-9
41-22-19
41-22-33
41-22-34
41-27-201
53-3-905
53-8-214
53G-10-503
59-2-405.1
59-2-405.2
59-12-103
72-1-213.1
72-1-213.2
72-2-117.5
72-2-121
72-2-124
72-2-133
73-18-7
73-18-25.3
55
54
Vehicle Tax and Fee Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Norman K Thurston
Senate Sponsor:
LONG TITLE
General Description:
This bill reclassifies certain taxes and fees and reorganizes vehicle tax and fee provisions.
Highlighted Provisions:
This bill:
reclassifies certain taxes and fees related to vehicles and vehicle registration, designating
service fees, regulatory fees, and vehicle taxes;
reorganizes code related to the imposition of vehicle taxes and fees;
reorganizes the distribution of revenue related to vehicle taxes and fees;
creates a new restricted account for deposits from vehicle regulatory fees and funding for
the Motor Vehicle Division;
removes the option for a six-month registration; and
makes technical and conforming changes.
Money Appropriated in this Bill:
This bill appropriates
$9,883,900
in capital project funds for fiscal year 2027, all of which
is from the General Fund.
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
26B-1-318
Effective
01/01/27
Repealed
07/01/29
, as last amended by Laws of Utah
2025, Chapter 126
31A-6a-101
Effective
01/01/27
, as last amended by Laws of Utah 2020, Chapter 32
41-1a-119
Effective
01/01/27
, as last amended by Laws of Utah 2008, Chapter 382
41-1a-122
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 251
41-1a-203
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-208
Effective
01/01/27
, as last amended by Laws of Utah 2006, Chapter 164
41-1a-213
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 456
41-1a-215
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 285
41-1a-215.5
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-216
Effective
01/01/27
, as last amended by Laws of Utah 2021, Chapter 135
41-1a-230
Effective
01/01/27
, as last amended by Laws of Utah 2003, Chapter 126
41-1a-230.5
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 328
41-1a-230.7
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapters 310,
328
41-1a-301
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 234
41-1a-402
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-410
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 251
41-1a-1202
Effective
01/01/27
, as renumbered and amended by Laws of Utah 1992,
Chapter 1
41-1a-1203
Effective
01/01/27
, as renumbered and amended by Laws of Utah 1992,
Chapter 1
41-1a-1204
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-1207
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 234
41-1a-1209
Effective
01/01/27
, as last amended by Laws of Utah 2008, Chapter 210
41-1a-1219
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-1221
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-1222
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-1223
Effective
01/01/27
, as last amended by Laws of Utah 2020, Chapter 83
41-1a-1301
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 302
41-1a-1603
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 247
41-3-302
Effective
01/01/27
, as last amended by Laws of Utah 2008, Chapter 382
41-6a-208
Effective
01/01/27
, as last amended by Laws of Utah 2019, Chapter 294
41-6a-1642
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 5
41-12a-806
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 294
41-22-3
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-22-8
Effective
01/01/27
Partially Repealed
07/01/29
, as last amended by Laws of
Utah 2025, Chapter 279
41-22-9
Effective
01/01/27
, as last amended by Laws of Utah 2008, Chapter 36
41-22-19
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-22-33
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-22-34
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-27-201
Effective
01/01/27
, as enacted by Laws of Utah 2024, Chapter 459
53-3-905
Effective
01/01/27
, as last amended by Laws of Utah 2012, Chapter 397
53-8-214
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 271
53G-10-503
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 55
59-2-405.1
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
59-2-405.2
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapters 279,
336
59-12-103
Effective
07/01/26
Effective
01/01/27
, as last amended by Laws of Utah
2025, Chapter 285
72-1-213.1
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 452
72-1-213.2
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapters 22,
490
72-2-117.5
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 373
72-2-121
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
72-2-124
Effective
07/01/26
Effective
01/01/27
, as last amended by Laws of Utah
2025, First Special Session, Chapter 15
72-2-133
Effective
01/01/27
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
73-18-7
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 336
73-18-25.3
Effective
01/01/27
, as enacted by Laws of Utah 2023, Chapter 244
ENACTS:
41-1a-124
Effective
01/01/27
, Utah Code Annotated 1953
REPEALS AND REENACTS:
41-1a-1201
Effective
01/01/27
Partially Repealed
07/01/29
, as last amended by Laws
of Utah 2025, Chapter 279
41-1a-1206
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapters 215,
279
41-1a-1211
Effective
01/01/27
, as last amended by Laws of Utah 2024, Chapter 251
41-1a-1218
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
REPEALS:
41-1a-123
Effective
01/01/27
, as enacted by Laws of Utah 2023, Chapter 212
41-1a-1205
Effective
01/01/27
, as renumbered and amended by Laws of Utah 1992,
Chapter 1
41-1a-1208
Effective
01/01/27
, as repealed and reenacted by Laws of Utah 1993,
Chapter 222
41-1a-1210
Effective
01/01/27
, as repealed and reenacted by Laws of Utah 1993,
Chapter 222
41-1a-1212
Effective
01/01/27
, as last amended by Laws of Utah 2023, Chapter 33
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
26B-1-318
is amended to read:
26B-1-318
Effective
01/01/27
Repealed
07/01/29
. Brain and Spinal Cord
Injury Fund.
(1)
As used in this section:
(a)
"Advisory committee" means the Brain and Spinal Cord Injury Advisory Committee
created in Section
26B-1-417
.
(b)
"Nervous system research" means research conducted by a qualified charitable clinic
that is:
(i)
designed to improve, enhance, accelerate, or advance the clinical outcomes of:
(A)
an individual affected by a spinal cord injury, a brain injury, or a stroke; or
(B)
a child with a neurological condition or syndrome;
(ii)
approved by an institutional review board; and
(iii)
designed to be completed in a 12-month period.
(c)
"Qualified charitable clinic" means a professional medical clinic that:
(i)
provides therapeutic services;
(ii)
employs licensed therapy clinicians;
(iii)
has at least five years experience operating a post-acute care rehabilitation clinic
in the state; and
(iv)
has obtained tax-exempt status under Internal Revenue Code, 26 U.S.C. Sec.
501(c)(3).
(d)
"Research grant" means a grant that can only be used for nervous system research.
(e)
(i)
"Therapeutic services" means:
(A)
rehabilitation services to individuals who have a spinal cord or brain injury
that tends to be non-progressive or non-deteriorating and require post-acute
care; or
(B)
rehabilitation services for children with neurological conditions and who
require post-acute care.
(ii)
"Therapeutic services" include:
(A)
physical, occupational, and speech therapy; and
(B)
other services as determined by the department, in consultation with the
advisory committee, through rule made in accordance with Title 63G, Chapter
3, Utah Administrative Rulemaking Act.
(2)
There is created an expendable special revenue fund known as the "Brain and Spinal
Cord Injury Fund."
(3)
The fund shall consist of:
(a)
gifts, grants, donations, or any other conveyance of money that may be made to the
fund from private sources; and
(b)
additional amounts as appropriated by the Legislature;
(c)
a portion of the impound fee as designated in Section
41-6a-1406
; and
(d)
the
fees
taxes and fees
collected by the Motor Vehicle Division
under Subsections
41-1a-1201
(8) and 41-22-8(3)
and deposited into the fund as described in Section
41-1a-1201
and Subsection
41-22-8(3)
.
(4)
The fund shall be administered by the executive director, in consultation with the
advisory committee.
(5)
Fund money may be used to:
(a)
educate the general public and professionals regarding understanding, treatment, and
prevention of brain injury;
(b)
provide access to evaluations and coordinate short-term care to assist an individual in
identifying services or support needs, resources, and benefits for which the individual
may be eligible;
(c)
develop and support an information and referral system for persons with a brain
injury and their families;
(d)
provide grants to persons or organizations to provide the services described in
Subsections
(5)(a)
, (b), and (c);
(e)
assist one or more qualified charitable clinics to provide therapeutic services;
(f)
purchase equipment for use in the qualified charitable clinic; and
(g)
provide research grants to qualified charitable clinics in accordance with Subsection
(7)
.
(6)
Each year, approximately no less than:
(a)
40% of the fund shall be used for programs and services described in Subsections
(5)(a)
through
(d)
;
(b)
25% of the fund shall be used to assist adults with brain or spinal cord injuries under
Subsections
(5)(e)
and
(f)
; and
(c)
10 % of the fund shall be used to assist children with neurological conditions under
Subsections
(5)(e)
and
(f)
.
(7)
(a)
Each year, if money remains in the fund after the money has been allocated in
accordance with Subsection
(6)
, the advisory committee may award up to $100,000
in research grants divided among one or more qualified charitable clinics.
(b)
A qualified charitable clinic that accepts a research grant shall agree to the
requirements in Subsection
(7)(c)
before receiving the grant.
(c)
A qualified charitable clinic that accepts a research grant:
(i)
shall report the results of the nervous system research to the advisory committee;
(ii)
shall provide the committee an itemized list of expenditures for research grant
money;
(iii)
shall return any unspent research grant money to the fund;
(iv)
subject to Subsection
(7)(c)(v)
, may collaborate with another entity for
performing the nervous system research;
(v)
may not use research grant money to pay another entity to conduct the project; and
(vi)
may not use research grant money to pay for administrative costs not directly
associated with the research project.
(8)
An individual who receives services either paid for from the fund, or through an
organization under contract with the fund, shall:
(a)
be a resident of Utah;
(b)
have been diagnosed by a qualified professional as having a brain injury, spinal cord
injury, or other neurological condition which results in impairment of cognitive or
physical function; and
(c)
have a need that can be met within the requirements of this section.
(9)
The fund may not duplicate any services or support mechanisms being provided to an
individual by any other government or private agency.
(10)
All actual and necessary operating expenses for the Brain and Spinal Cord Injury
Advisory Committee created in Section
26B-1-417
and staff shall be paid by the fund.
Section 2. Section
31A-6a-101
is amended to read:
31A-6a-101
Effective
01/01/27
. Definitions.
As used in this chapter:
(1)
"Home warranty service contract" means a service contract that requires a person to
repair or replace a component, system, or appliance of a home or make indemnification
to the contract holder for the repair or replacement of a component, system, or appliance
of the home:
(a)
upon mechanical or operational failure of the component, system, or appliance;
(b)
for a predetermined fee; and
(c)
if:
(i)
the person is not the builder, seller, or lessor of the home that is the subject of the
contract; and
(ii)
the failure described in Subsection
(1)(a)
occurs within a specified period of time.
(2)
(a)
"Incidental cost" means a cost, incurred by a warranty holder in relation to a
vehicle protection product warranty, that is in addition to the cost of purchasing the
warranty.
(b)
"Incidental cost" includes an insurance policy deductible, a rental vehicle charge, the
difference between the actual value of the stolen vehicle at the time of theft and the
cost of a replacement vehicle, sales tax, a
registration fee
vehicle tax or fee
, a
transaction fee, a mechanical inspection fee, or damage a theft causes to a vehicle.
(3)
"Mechanical breakdown insurance" means a policy, contract, or agreement issued by an
insurance company that has complied with either
Chapter 5, Domestic Stock and Mutual
Insurance Corporations
, or
Chapter 14, Foreign Insurers
, that undertakes to perform or
provide repair or replacement service on goods or property, or indemnification for repair
or replacement service, for the operational or structural failure of the goods or property
due to a defect in materials, workmanship, or normal wear and tear.
(4)
"Nonmanufacturers' parts" means replacement parts not made for or by the original
manufacturer of the goods commonly referred to as "after market parts."
(5)
(a)
"Road hazard" means a hazard that is encountered while driving a motor vehicle.
(b)
"Road hazard" includes potholes, rocks, wood debris, metal parts, glass, plastic,
curbs, or composite scraps.
(6)
(a)
"Service contract" means a contract or agreement to perform or reimburse for the
repair or maintenance of goods or property, for their operational or structural failure
due to a defect in materials, workmanship, normal wear and tear, power surge or
interruption, or accidental damage from handling, with or without additional
provision for incidental payment of indemnity under limited circumstances, including
towing, providing a rental car, providing emergency road service, and covering food
spoilage.
(b)
"Service contract" does not include:
(i)
mechanical breakdown insurance; or
(ii)
a prepaid contract of limited duration that provides for scheduled maintenance
only, regardless of whether the contract is executed before, on, or after May 9,
2017.
(c)
"Service contract" includes any contract or agreement to perform or reimburse the
service contract holder for any one or more of the following services:
(i)
the repair or replacement of tires, wheels, or both on a motor vehicle damaged as a
result of coming into contact with a road hazard;
(ii)
the removal of dents, dings, or creases on a motor vehicle that can be repaired
using the process of paintless dent removal without affecting the existing paint
finish and without replacing vehicle body panels, sanding, bonding, or painting;
(iii)
the repair of chips or cracks in or the replacement of a motor vehicle windshield
as a result of damage caused by a road hazard, that is primary to the coverage
offered by the motor vehicle owner's motor vehicle insurance policy; or
(iv)
the replacement of a motor vehicle key or key-fob if the key or key-fob becomes
inoperable, lost, or stolen, except that the replacement of lost or stolen property is
limited to only the replacement of a lost or stolen motor vehicle key or key-fob.
(7)
"Service contract holder" or "contract holder" means a person who purchases a service
contract.
(8)
"Service contract provider" means a person who issues, makes, provides, administers,
sells or offers to sell a service contract, or who is contractually obligated to provide
service under a service contract.
(9)
"Service contract reimbursement policy" or "reimbursement insurance policy" means a
policy of insurance providing coverage for all obligations and liabilities incurred by the
service contract provider or warrantor under the terms of the service contract or vehicle
protection product warranty issued by the provider or warrantor.
(10)
(a)
"Vehicle protection product" means a device or system that is:
(i)
installed on or applied to a motor vehicle; and
(ii)
designed to:
(A)
prevent the theft of the vehicle; or
(B)
if the vehicle is stolen, aid in the recovery of the vehicle.
(b)
"Vehicle protection product" includes:
(i)
a vehicle protection product warranty;
(ii)
an alarm system;
(iii)
a body part marking product;
(iv)
a steering lock;
(v)
a window etch product;
(vi)
a pedal and ignition lock;
(vii)
a fuel and ignition kill switch; and
(viii)
an electronic, radio, or satellite tracking device.
(11)
"Vehicle protection product warranty" means a written agreement by a warrantor that
provides that if the vehicle protection product fails to prevent the theft of the motor
vehicle, or aid in the recovery of the motor vehicle within a time period specified in the
warranty, not exceeding 30 days after the day on which the motor vehicle is reported
stolen, the warrantor will reimburse the warranty holder for incidental costs specified in
the warranty, not exceeding $5,000, or in a specified fixed amount not exceeding $5,000.
(12)
"Vehicle service contract" means a service contract for the repair or maintenance of a
vehicle:
(a)
for operational or structural failure because of a defect in materials, workmanship,
normal wear and tear, or accidental damage from handling; and
(b)
with or without additional provision for incidental payment of indemnity under
limited circumstances, including towing, providing a rental car, or providing
emergency road service.
(13)
"Warrantor" means a person who is contractually obligated to the warranty holder
under the terms of a vehicle protection product warranty.
(14)
"Warranty holder" means the person who purchases a vehicle protection product, any
authorized transferee or assignee of the purchaser, or any other person legally assuming
the purchaser's rights under the vehicle protection product warranty.
Section 3. Section
41-1a-119
is amended to read:
41-1a-119
Effective
01/01/27
. Emergency procedures for collection of fees.
(1)
If the commission finds that the owner or operator of a vehicle who is liable for the
payment of any
registration
vehicle tax or
fee required by this chapter plans to depart
quickly from the state, to remove the owner or operator's property from the state, to
conceal the owner or operator's person or property, or do any other act tending to
prejudice or render wholly or partially ineffectual proceedings to collect the
registration
vehicle taxes or
fees, the commission shall follow the emergency procedures set forth in
Title 63G, Chapter 4, Administrative Procedures Act
, and declare that the
registration
vehicle taxes or
fees are immediately due and payable.
(2)
When the commission issues
its
an
emergency order, the
registration
vehicle taxes or

fees are immediately due and payable after notice is given to the owner or operator of
the vehicle.
Section 4. Section
41-1a-122
is amended to read:
41-1a-122
Effective
01/01/27
. License Plate Restricted Account.
(1)
As used in this section, "account" means the License Plate Restricted Account created
by this section.
(2)
There is created within the General Fund a restricted account known as the License
Plate Restricted Account.
(3)
(a)
The account shall be funded from the fees described in:
(i)
Subsection
41-1a-1201
(3)
Section
41-1a-1201
;
(ii)
Subsection
41-1a-1604(2)(c)
; and
(iii)
other fees as provided in this chapter.
(b)
The fees described in Subsection
(3)(a)
shall be paid to the division, which shall
deposit them
in
into
the account.
(4)
The Legislature shall appropriate the funds in the account to the commission to cover
the costs of:
(a)
issuing license plates and decals;
(b)
processing applications for personalized license plates;
(c)
centrally distributing license plates; and
(d)
contracting with a vendor to design license plates.
(5)
(a)
For fiscal year 2024-25, the commission may expend up to $100,000 for design
and redesign of license plates.
(b)
Beginning with the 2025-26 fiscal year, and each fiscal year thereafter, the
commission may expend up to $50,000 for the design and redesign of license plates.
(6)
In accordance with Section
63J-1-602.1
, appropriations made to the division from the
account are nonlapsing.
Section 5. Section
41-1a-124
is enacted to read:
41-1a-124
Effective
01/01/27
. Motor Vehicle Division Restricted Account --
Creation.
(1)
There is created within the General Fund a restricted account known as the Motor
Vehicle Division Restricted Account.
(2)
The account shall be funded from the deposits into the account as described in Section
41-1a-1201
.
(3)
The Legislature may appropriate the funds in the account to the commission to cover the
costs of the division.
(4)
In accordance with Section
63J-1-602.1
, appropriations made to the commission from
the account are nonlapsing.
Section 6. Section
41-1a-203
is amended to read:
41-1a-203
Effective
01/01/27
. Prerequisites for registration, transfer of
ownership, or registration renewal.
(1)
(a)
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.
(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
vehicle tax or
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 7. Section
41-1a-208
is amended to read:
41-1a-208
Effective
01/01/27
. Payment of automobile driver education tax
prerequisite to registration of motor vehicle.
(1)
The collection and payment of the automobile driver education tax is a prerequisite to
the registration of any motor vehicle.
(2)
Except as provided under Subsection
(3)
, the automobile driver education tax accrues
and is collectible upon each motor vehicle, subject to the same exemptions, and payable
in the same manner and time as
motor vehicle registration fees under Section
41-1a-1206
a vehicle tax described in Section
41-1a-1206
.
(3)
The automobile driver education tax:
(a)
shall be paid in full at the time the motor vehicle is registered; and
(b)
is not collectible or payable upon the transfers of registration, issuance, reissuance of
certificates of registration, titles, or plates contemplated by Sections
41-1a-301
,
41-1a-1207
,
41-1a-1210
,
and
41-1a-1211
.
Section 8. Section
41-1a-213
is amended to read:
41-1a-213
Effective
01/01/27
. Contents of registration cards.
(1)
As used in this section:
(a)
"Health care professional" means the same as that term is defined in Section
53-3-207
.
(b)
"Invisible condition" means the same as that term is defined in Section
53-3-207
.
(c)
"Invisible condition identification decal" means the decal created by the division that
incorporates the invisible condition identification symbol.
(d)
"Invisible condition identification symbol" means the same as that term is defined in
Section
53-3-207
.
(2)
The registration card shall be delivered to the owner and shall contain:
(a)
the date issued;
(b)
the name of the owner;
(c)
a description of the vehicle registered including the year, the make, the identification
number, and the license plate assigned to the vehicle;
(d)
the expiration date; and
(e)
other information as determined by the commission.
(3)
If a vehicle is leased for a period in excess of 45 days, the registration shall contain:
(a)
the owner's name; and
(b)
the name of the lessee.
(4)
On all vehicles registered under Subsections
41-1a-1206(1)(d)
and
(1)(e)
41-1a-1206(3)(e)
and
(f)
, the registration card shall also contain the gross laden weight
as given in the application for registration.
(5)
(a)
Except as provided in Subsection
(5)(b)
, a new registration card issued by the
commission on or after November 1, 2013, may not display the address of the owner
or the lessee on the registration card.
(b)
A new registration card issued by the commission under one of the following
provisions shall display the address of the owner or the lessee on the registration
card:
(i)
Section
41-1a-301
for a vehicle; or
(ii)
Section
73-18-7
for a vessel.
(6)
(a)
Except as provided in Subsection
(6)(d)(ii)
, the division shall include on a vehicle
owner's vehicle registration database record in the division's vehicle registration
database an invisible condition identification symbol if:
(i)
(A)
the vehicle owner or an individual who is a regular driver of or passenger in
the vehicle owner's vehicle has an invisible condition; or
(B)
an individual with an invisible condition resides at the vehicle driver's
residence; and
(ii)
the vehicle owner submits to the commission a request on a form prescribed by
the commission.
(b)
A vehicle owner shall include in a request described in Subsection
(6)(a)
:
(i)
if the request is for an individual other than the vehicle owner, a declaration that
the individual is:
(A)
a regular driver of or passenger in the vehicle; or
(B)
a resident at the vehicle driver's residence;
(ii)
written verification from a health care professional that the vehicle owner or other
individual described in Subsection
(6)(a)(i)
has an invisible condition; and
(iii)
a waiver of liability signed by the individual with the invisible condition or the
individual's legal representative for the release of any medical information to:
(A)
the commission;
(B)
any person who has access to the individual's medical information as recorded
on the vehicle owner's vehicle registration database record or the Utah
Criminal Justice Information System; and
(C)
any other person who may view or receive notice of the individual's medical
information by seeing the vehicle owner's vehicle registration database record
or the individual's information in the Utah Criminal Justice Information System.
(c)
As part of the form described in Subsection
(6)(a)
and
(b)
, the commission shall
advise the individual signing the waiver of liability that by submitting the signed
waiver, the individual consents to the release of the individual with an invisible
condition's medical information to any person described in Subsections
(6)(b)(iii)(A)

through
(C)
, even if the person is otherwise ineligible to access the individual with an
invisible condition's medical information under state or federal law.
(d)
(i)
The division:
(A)
may not charge a fee to include an invisible condition identification symbol
on a vehicle owner's vehicle registration database record; and
(B)
shall confirm with the Division of Professional Licensing that the health care
professional described in Subsection
(6)(b)(ii)
holds a current state license.
(ii)
If the division is unable to confirm that the health care professional described in
Subsection
(6)(b)(ii)
holds a current state license, the division shall deny the
request described in Subsection
(6)(a)
.
(e)
The inclusion of an invisible condition identification symbol on a vehicle owner's
vehicle registration database record in accordance with this section does not confer
any legal rights or privileges on the vehicle owner or the individual with an invisible
condition, including parking privileges for individuals with disabilities under Section
41-1a-414
.
(7)
(a)
For each individual who qualifies under this section to include an invisible
condition identification symbol in a vehicle owner's vehicle registration database
record, the division shall:
(i)
include in the division's vehicle registration database a brief description of the
nature of the individual's invisible condition linked to the vehicle owner's vehicle
registration database record; and
(ii)
provide an invisible condition identification decal that may be affixed to the
vehicle owner's vehicle, and instructions on where the invisible condition
identification decal may be placed on the vehicle, which the vehicle owner may
affix to the vehicle at the vehicle owner's discretion.
(b)
The division shall provide the brief description described in Subsection
(7)(a)(i)
to
the Utah Criminal Justice Information System.
(c)
Except as provided in Subsection
(7)(b)
, the division may not release the information
described in Subsection
(7)(a)(i)
.
(8)
Within 30 days after the day on which the division receives a vehicle owner's written
request, the division shall:
(a)
remove the invisible condition identification symbol and brief description described
in Subsection
(7)
from a vehicle owner's vehicle registration database record in the
division's vehicle registration database; and
(b)
provide the updated vehicle registration database record to the Utah Criminal Justice
Information System.
(9)
As provided in Section
63G-2-302
, the information described in Subsection
(6)(a)
is a
private record for purposes of
Title 63G, Chapter 2, Government Records Access and
Management Act
.
Section 9. Section
41-1a-215
is amended to read:
41-1a-215
Effective
01/01/27
. Staggered registration dates -- Exceptions.
(1)
(a)
Except as provided under Subsections
(2)
and
(3)
, every vehicle registration,
every registration card, and every registration plate issued under this chapter for the
first registration of the 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.
(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)
The provisions of Subsection
(1)
do not apply to the following:
(a)
registration issued to government vehicles under Section
41-1a-221
;
(b)
registration issued to apportioned vehicles under Section
41-1a-301
;
(c)
multiyear registration issued under Section
41-1a-222
;
(d)
lifetime trailer registration issued under Section
41-1a-1206
;
(e)
partial year registration issued under Section
41-1a-1207
;
or
(f)
a six-month registration issued under Section
41-1a-215.5
; or
(g)
(f)
plates issued to a dealer, dismantler, manufacturer, remanufacturer, and
transporter under Chapter 3, Part 5, Special Dealer License Plates.
(3)
(a)
Upon application of the owner or lessee of a fleet of commercial vehicles not
apportioned under Section
41-1a-301
and required to be registered in this state, the
State Tax Commission may permit the vehicles to be registered for a registration
period commencing on the first day of March, June, September, or December of any
year and expiring on the last day of March, June, September, or December in the
following year.
(b)
Upon application of the owner or lessee of a fleet of commercial vehicles
apportioned under Section
41-1a-301
and required to be registered in this state, the
State Tax Commission may permit the vehicles to be registered for a registration
period commencing on the first day of January, April, July, or October of any year
and expiring on the last day of March, June, September, or December in the
following year.
(c)
(i)
Upon application of the owner or lessee of a fleet of personal vehicles required
to be registered in this state, the State Tax Commission may permit the vehicles to
be registered for a registration period commencing on the first day of February,
May, August, or November of any year and expiring on the last day of February,
May, August, or November of the following year.
(ii)
If the registration period for a personal vehicle is adjusted under Subsection
(3)(c)(i)
, the
registration fees
vehicle taxes or fees
for the adjustment are:
(A)
25% of the regular
registration fees
vehicle tax or fees under Part 12, Fee and
Tax Requirements,
if the adjustment is for not more than three months;
(B)
50% of the regular
registration fees
vehicle tax or fees under Part 12, Fee and
Tax Requirements,
if the adjustment is in excess of three months but not more
than six months;
(C)
75% of the regular
registration fees
vehicle tax or fees under Part 12, Fee and
Tax Requirements,
if the adjustment is in excess of six months but not more
than nine months; and
(D)
100% of the regular
registration fees
vehicle tax or fees under Part 12, Fee
and Tax Requirements,
if the adjustment is in excess of nine months but not
more than 12 months.
(4)
When the expiration of a registration plate is extended by affixing a registration decal to
it, the expiration of the decal governs the expiration date of the plate.
Section 10. Section
41-1a-215.5
is amended to read:
41-1a-215.5
Effective
01/01/27
. Alternative term registration.
(1)
Subject to the requirements of this section, a person may register a motorcycle or motor
vehicle of 14,000 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.
(2)
(1)
(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)
(1)
,
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)
(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 vehicle is extended to
midnight of the next business day.
(4)
(3)
A registration under this section is subject to this chapter.
Section 11. Section
41-1a-216
is amended to read:
41-1a-216
Effective
01/01/27
. Renewal of registration.
(1)
The division may receive applications for registration renewal and issue new
registration cards at any time
prior to
before
the expiration of the registration, subject to
the availability of renewal materials.
(2)
(a)
Except as provided in
Subsections
(2)(c)
and
Subsection

(3)
, the new registration
shall retain the same expiration month as recorded on the original registration even if
the registration has expired.
(b)
Except as provided in Subsection
(2)(c)
, the
The
year of registration expiration shall
be changed to reflect the renewed registration period.
(c)
If the application for renewal of registration is for a six-month registration period
under Section
41-1a-215.5
, the new registration shall be for a six-month registration
period that begins with the first day of the calendar month following the last day of
the expiration month of the previous registration period as recorded on the original
registration even if the registration has expired.
(3)
Subsection
(2)
does not apply if the owner can verify to the satisfaction of the division
that the vehicle registration was not renewed
prior to its
before the vehicle registration's

expiration due to the fact that the vehicle was in storage, inoperable, or otherwise out of
service.
(4)
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.
(5)
A vehicle with an "EX" or "UHP" license plate, owned by an entity described in Section
41-1a-407
, is exempt from registration renewal requirements.
(6)
The division shall establish a process by which an individual may request automatic
renewal of registration.
(7)
An individual may request automatic renewal of registration as provided by the division.
(8)
If the vehicle is subject to an emissions inspection as described in Section
41-6a-1642

for the year for which a vehicle automatic registration is requested, the automatic
renewal is not effective until the vehicle has passed an emissions inspection as required
in Section
41-6a-1642
.
(9)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission may make rules establishing procedures for an individual to apply for and
the division to administer automatic renewal of registration and automatic payment of
fees as required in this chapter and relevant taxes.
Section 12. Section
41-1a-230
is amended to read:
41-1a-230
Effective
01/01/27
. Registration checkoff for vision screening.
(1)
A person who applies for a motor vehicle registration or registration renewal may
designate a voluntary contribution for vision screening of $2.
(2)
This contribution shall be:
(a)
collected by the division;
(b)
treated as a voluntary contribution to Friends For Sight to provide blindness
prevention education, screening, and treatment and not as a
motor vehicle
registration fee
vehicle tax
; and
(c)
transferred to Friends For Sight at least monthly, less actual administrative costs
associated with collecting and transferring the contributions.
Section 13. Section
41-1a-230.5
is amended to read:
41-1a-230.5
Effective
01/01/27
. Registration checkoff for promoting and
supporting organ donation.
(1)
A person who applies for a motor vehicle registration or registration renewal may
designate a voluntary contribution of $2 for the purpose of promoting and supporting
organ donation.
(2)
This contribution shall be:
(a)
collected by the division;
(b)
treated as a voluntary contribution to the Allyson Gamble Organ Donation
Contribution Fund created in Section
26B-1-312
and not as a
motor vehicle
registration fee
vehicle tax
; and
(c)
transferred to the Allyson Gamble Organ Donation Contribution Fund created in
Section
26B-1-312
at least monthly, less actual administrative costs associated with
collecting and transferring the contributions.
Section 14. Section
41-1a-230.7
is amended to read:
41-1a-230.7
Effective
01/01/27
. Registration checkoff for supporting emergency
medical services and search and rescue operations.
(1)
A person who applies for a motor vehicle registration or registration renewal may
designate a voluntary contribution of $3 for the purpose of supporting:
(a)
the Emergency Medical Services Grant Program; and
(b)
the Search and Rescue Financial Assistance Program.
(2)
This contribution shall be:
(a)
collected by the division;
(b)
treated as a voluntary contribution and not as a motor vehicle or off-highway vehicle
registration fee
tax
; and
(c)
distributed equally to the Emergency Medical Services System Account created in
Section
53-2d-108
and the Search and Rescue Financial Assistance Program created
in Section
53-2a-1102
at least monthly, less actual administrative costs associated
with collecting and transferring the contributions.
(3)
In addition to the administrative costs deducted under Subsection
(2)(c)
, the division
may deduct the first $1,000 collected to cover costs incurred to change the registration
form.
Section 15. Section
41-1a-301
is amended to read:
41-1a-301
Effective
01/01/27
. Apportioned registration and licensing of
interstate vehicles.
(1)
For purposes of this section, "registrant" means an owner or operator of one or more
commercial vehicles operating in two or more jurisdictions applying for apportioned
registration and licensing of a commercial vehicle.
(2)
(a)
An owner or operator of a fleet of commercial vehicles based in this state and
operating in two or more jurisdictions may register commercial vehicles for operation
under the International Registration Plan or the Uniform Vehicle Registration
Proration and Reciprocity Agreement by filing an application with the division.
(b)
The application shall include information that identifies the vehicle owner, the
vehicle, the miles traveled in each jurisdiction, and other information pertinent to the
registration of apportioned vehicles.
(c)
The division may not grant apportioned registration for vehicles operated exclusively
in this state.
(3)
(a)
If no operations were conducted during the preceding year, in computing fees due:
(i)
the application shall contain a statement of the proposed operations; and
(ii)
the division shall determine fees based on average per vehicle distance
requirements under the International Registration Plan.
(b)
At renewal, the registrant shall use the actual mileage from the preceding year in
computing fees due each jurisdiction.
(4)
The division shall determine the
registration fee
vehicle tax and other fees
for
apportioned vehicles as follows:
(a)
divide the in-jurisdiction miles by the total miles generated during the preceding year;
(b)
total the fees for each vehicle based on the
taxes and
fees prescribed in
Section
41-1a-1206
Part 12, Fee and Tax Requirements
; and
(c)
multiply the sum obtained under Subsection
(4)(b)
by the quotient obtained under
Subsection
(4)(a)
.
(5)
The registrant may list trailers or semitrailers of apportioned fleets separately as "trailer
fleets" on the application, with the fees paid according to the total distance those trailers
were towed in all jurisdictions during the preceding year mileage reporting period.
(6)
(a)
(i)
When the registrant has paid the proper fees and cleared the property tax or
in lieu fee under Section
41-1a-206
or
41-1a-207
, the division shall issue a
registration card and license plate for each unit listed on the application.
(ii)
The owner or operator shall carry an original registration in each vehicle at all
times.
(b)
The owner or operator may carry original registration cards for trailers or semitrailers
in the power unit.
(c)
(i)
In lieu of a permanent registration card or license plate, the division may issue
one temporary permit authorizing operation of new or unlicensed vehicles until
the permanent registration is completed.
(ii)
Once a temporary permit is issued:
(A)
neither the registrant nor the division may cancel the registration process; and
(B)
the division shall complete registration and the registrant shall pay the
fees
taxes, fees,
and any property tax or in lieu fee due for the vehicle for which the
permit was issued.
(iii)
The division may not issue temporary permits for renewals.
(d)
(i)
The division shall issue one distinctive license plate for apportioned vehicles.
(ii)
The owner or operator shall display the plate on the front of an apportioned truck
tractor or power unit or on the rear of any other apportioned vehicle.
(iii)
(A)
The division shall issue distinctive decals or a distinctive license plate
displaying the word "apportioned" or the abbreviation "APP" for each
apportioned vehicle.
(B)
A registrant of an apportioned vehicle is not required to display a registration
decal.
(iv)
At the request of a registrant of an apportioned vehicle, the division may issue a
second license plate, for a total of two, to display on both the front and rear of the
apportioned vehicle.
(e)
The division shall charge a nonrefundable administrative fee, determined by the
commission
pursuant to
in accordance with
Section
63J-1-504
, for each temporary
permit, registration, or both.
(7)
Vehicles that are apportionally registered are fully registered for intrastate and interstate
movements, providing the registrant has secured proper interstate and intrastate
authority.
(8)
(a)
The division shall register vehicles added to an apportioned fleet after the
beginning of the registration year by applying the quotient under Subsection
(4)(a)

for the original application to the fees due for the remainder of the registration year.
(b)
(i)
The owner shall maintain and submit complete annual mileage for each vehicle
in each jurisdiction, showing all miles operated by the lessor and lessee.
(ii)
The fiscal mileage reporting period begins July 1, and continues through June 30
of the year immediately preceding the calendar year in which the registration year
begins.
(c)
(i)
An owner-operator, who is a lessor, may register the vehicle in the name of the
owner-operator.
(ii)
The identification plates and registration card shall be the property of the lessor
and may reflect both the owner-operator's name and that of the carrier as lessee.
(iii)
The division shall allocate the fees according to the operational records of the
owner-operator.
(d)
(i)
At the option of the lessor, the lessee may register a leased vehicle.
(ii)
If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name
shall appear on the registration.
(iii)
The division shall allocate the fees according to the records of the carrier.
(9)
(a)
When the division has accepted an application for apportioned registration, the
registrant shall preserve the records on which the application is based for a period of
three years after the close of the registration year.
(b)
Upon request for audit as to accuracy of computations, payments, and assessments
for deficiencies, or allowances for credits, the registrant shall provide the records to
the division.
(c)
The division may not make an assessment for deficiency or claim for credit for any
period for which records are no longer required.
(d)
The division may assess interest in the amount prescribed by Section
59-1-402
from
the date due until paid on deficiencies found due after audit.
(e)
Registrants with deficiencies are subject to the penalties under Section
59-1-401
.
(f)
The division may enter into agreements with other International Registration Plan
jurisdictions for joint audits.
(10)
(a)
Except as provided in Subsection
(10)(b)
, the division shall deposit all state
taxes
or
fees collected under this section
in
into
the Transportation Fund.
(b)
The commission may use the following fees as a dedicated credit to cover the costs
of electronic credentialing as provided in Section
41-1a-303
:
(i)
$5 of each temporary registration permit
fee
tax or fee
paid under Subsection
(13)(a)(i)
for a single unit; and
(ii)
$10 of each temporary registration permit
fee
tax or fee
paid under Subsection
(13)(a)(ii)
for multiple units.
(11)
If registration is for less than a full year, the division shall assess fees for apportioned
registration according to Section
41-1a-1207
.
(a)
(i)
If the registrant is replacing a vehicle for one withdrawn from the fleet and the
new vehicle is of the same weight category as the replaced vehicle, the registrant
shall file a supplemental application.
(ii)
If the registrant is replacing a vehicle for one withdrawn from the fleet and the
new vehicle is heavier than the replaced vehicle, the division shall assess
additional
registration fees
vehicle taxes or other fees described in Part 12, Fee
and Tax Requirements
.
(iii)
If the registrant is replacing a vehicle for one withdrawn from the fleet, the
division shall issue a new registration card.
(b)
If a vehicle is withdrawn from an apportioned fleet during the period for which it is
registered, the registrant shall notify the division and surrender the registration card
and license plate of the withdrawn vehicle.
(12)
(a)
An out-of-state carrier with an apportionally registered vehicle who has not
presented a certificate of property tax or in lieu fee as required by Section
41-1a-206

or
41-1a-207
, shall pay, at the time of registration, a proportional part of an equalized
highway use tax computed as follows:
(i)
Multiply the number of vehicles or combination vehicles registered in each weight
class by the equivalent tax figure from the following tables:

Vehicle or Combination Registered Weight
Age of Vehicle
Equivalent Tax
14,000 pounds or less
12 or more years
$10
14,000 pounds or less
9 or more years but less than 12 years
$50
14,000 pounds or less
6 or more years but less than 9 years
$80
14,000 pounds or less
3 or more years but less than 6 years
$110
14,000 pounds or less
Less than 3 years
$150

Vehicle or Combination Registered Weight
Equivalent
Tax
14,001 - 18,000 pounds
$150
18,001 - 34,000 pounds
200
34,001 - 48,000 pounds
300
48,001 - 64,000 pounds
450
64,001 pounds and over
600
(ii)
Multiply the equivalent tax value for the total fleet determined under Subsection
(12)(a)(i)
by the fraction computed under Subsection
(4)
for the apportioned fleet
for the registration year.
(b)
For registration described in Subsection
(12)(a)
, the division shall assess fees as
provided in Section
41-1a-1207
.
(13)
(a)
Commercial vehicles meeting the registration requirements of another
jurisdiction may, as an alternative to full or apportioned registration, secure a
temporary registration permit for a period not to exceed 96 hours or until they leave
the state, whichever is less, for a fee of:
(i)
$25 for a single unit; and
(ii)
$50 for multiple units.
(b)
A state temporary permit or
registration fee
vehicle tax
is not required from
nonresident owners or operators of vehicles or combination of vehicles having a
gross laden weight of 26,000 pounds or less for each single unit or combination.
(14)
The division may not register a park model recreational vehicle under this section.
(15)
A violation of this section is an infraction.
Section 16. Section
41-1a-402
is amended to read:
41-1a-402
Effective
01/01/27
. 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
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)
Section
41-1a-215.5
, 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
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
The
registration decal shall be displayed on the
upper right position
on the license plate
.
(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 17. Section
41-1a-410
is amended to read:
41-1a-410
Effective
01/01/27
. Eligibility for personalized plates.
(1)
A person who is the registered owner of a vehicle not subject to registration under
Section
41-1a-301
, registered with the division, or who applies for an original
registration of a vehicle not subject to registration under Section
41-1a-301
, may upon
payment of the
fee
vehicle taxes and fees
prescribed in Section
41-1a-1211
apply to the
division for a personalized license plate.
(2)
Application shall be made in accordance with Section
41-1a-411
.
(3)
The personalized license plate shall be affixed to the vehicle for which registration is
sought in lieu of the regular license plate.
(4)
A personalized license plate shall be issued only to the registered owner of the vehicle
on which they are to be displayed.
Section 18. Section
41-1a-1201
is repealed and reenacted to read:
41-1a-1201
Effective
01/01/27
Partially Repealed
07/01/29
. Disposition of
taxes and fees.
(1)
All taxes and fees collected under this part shall be transmitted daily to the state
treasurer.
(2)
(a)
Except as otherwise provided in this section, the vehicle weight tax shall be
deposited into the Transportation Fund.
(b)
The following amounts of the vehicle weight tax shall be deposited into the
Transportation Investment Fund of 2005 created in Section
72-2-124
:
(i)
$30 of the vehicle weight taxes imposed under Subsections
41-1a-1206(3)(a)
,
(3)(b), (3)(d), (3)(g), (3)(h), (3)(i), (3)(k), and (3)(m);
(ii)
$21 of the vehicle weight taxes on a trailer imposed under Subsections
41-1a-1206(3)(c)(i)
and
(3)(c)(ii)
;
(iii)
$23 of the vehicle weight tax on a farm truck with a gross combined weight
rating over 14,000 pounds but below 16,000 pounds, imposed under Subsection
41-1a-1206(3)(e)(i)
;
(iv)
$1 of the vehicle weight tax on a farm truck for each 2,000 pounds over 16,000
pounds gross combined weight rating, imposed under Subsection
41-1a-1206(3)(e)(ii)
;
(v)
$24.50 of vehicle weight tax on a vehicle, excluding a farm truck, with a gross
combined weight rating over 14,000 pounds but below 16,000 pounds, imposed
under Subsection
41-1a-1206(3)(f)(i)
;
(vi)
$2.50 of the vehicle weight tax for each 2,000 pounds over 16,000 pounds of the
vehicle's gross combined weight rating imposed under Subsection
41-1a-1206(3)(f)(ii)
; and
(vii)
$17 of the vehicle weight tax for a roadable aircraft imposed under Subsection
41-1a-1206(3)(l)
.
(c)
Fifty cents of each vehicle weight tax imposed under Subsection 41-1a-1206(3)(b)
for a motorcycle shall be deposited into the Brain and Spinal Cord Injury Fund
created in Section
26B-1-318
.
(d)
(i)
Subject to Subsection
(2)(d)(ii)
, $4.30 from the vehicle weight tax for each
vehicle registered shall be deposited into the Rural Transportation Infrastructure
Fund created in Section
72-2-133
.
(ii)
Beginning on January 1, 2028, and each January 1 thereafter, the amount
described in Subsection
(2)(d)(i)
shall be annually adjusted by taking the amount
deposited the previous year and adding an amount equal to the greater of:
(A)
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
(B)
0.
(iii)
The amounts calculated as described in Subsection
(2)(d)(ii)
shall be rounded up
to the nearest 1 cent.
(e)
Ninety-four cents from each vehicle weight tax imposed under Subsections
41-1a-1206(3)(a)
and
(3)(b)
shall be deposited into the Public Safety Restricted
Account created in Section
53-3-106
.
(f)
One dollar from each vehicle weight tax described in Subsections 41-1a-1206(3)(a)
and
(3)(b)
shall be deposited into the Motor Vehicle Safety Impact Restricted
Account created in Section 53-8-214.
(3)
(a)
The following amounts from the following fees shall be deposited into the
Transportation Fund:
(i)
$1 from the service fee for the issuance of a new license plate described in
Subsection
41-1a-1211(2)(a)
;
(ii)
$1 from the service fee for the replacement of a license plate described in
Subsection
41-1a-1211(2)(b)
;
(iii)
$50 from the personalized license plate application fee described in Subsection
41-1a-1211(c)(i)
;
(iv)
$10 from the personalized license plate renewal fee described in Subsection
41-1a-1211(c)(ii)
;
(v)
$5 from the specialized license plate additional fee described in Subsection
41-1a-1211(d)
;
(vi)
$4 from the duplicate registration fee described in Subsection
41-1a-1211(2)(h)
;
and
(vii)
$6 from the original or duplicate title fee described in Subsection
41-1a-1211(2)(i)
.
(b)
The following amounts from the following fees shall be deposited into the Motor
Vehicle Safety Impact Restricted Account created in Section
53-8-214
:
(i)
$1 from the service fee for the issuance of a new license plate described in
Subsection
41-1a-1211(2)(a)
; and
(ii)
$1 from the service fee for the replacement of a license plate described in
Subsection
41-1a-1211(2)(b)
.
(4)
The following shall be deposited into the following accounts within the General Fund:
(a)
the vehicle regulatory fee described in Subsection 41-1a-1211(5) shall be deposited
into the Motor Vehicle Division Restricted Account created in Section
41-1a-124
; and
(b)
the revenue from the automobile driver education tax described in Section
41-1a-1204
as a dedicated credit into the Automobile Driver Education Tax Account.
(5)
Except as provided in Subsection
(3)
, the license plate service fees described in
Subsections
41-1a-1211(2)(a)
through
(g)
shall be deposited into the License Plate
Restricted Account created in Section
41-1a-122
.
(6)
The uninsured motorist identification regulatory fee described in Section
41-1a-1218

shall be deposited into the Uninsured Motorist Identification Restricted Account created
in Section
41-12a-806
.
(7)
The local emissions compliance tax as described in Section
41-1a-1223
shall be
transferred to the county that imposed the tax.
Section 19. Section
41-1a-1202
is amended to read:
41-1a-1202
Effective
01/01/27
. Refused or rejected application -- Refunds.
If an application to the division is accompanied by any
taxes and
fees required by law
and the application is refused or rejected, the
taxes and
fees shall be returned immediately to
the applicant.
Section 20. Section
41-1a-1203
is amended to read:
41-1a-1203
Effective
01/01/27
. Application for refund.
If the division through error collects any
tax or
fee not required to be paid, the
tax or
fee
shall be refunded to the person paying the
tax or
fee upon written application for a refund
made within six months after date of the payment.
Section 21. Section
41-1a-1204
is amended to read:
41-1a-1204
Effective
01/01/27
. Automobile driver education tax -- Amount --
When paid -- Exception.
(1)
Each year there is levied and shall be paid to the commission the automobile driver
education
fee
tax as part of the vehicle tax described in Subsection
41-1a-1206(2)
.
(2)
(a)
Except as provided in Subsections
(2)(b)
and
(c)
, the
fee
tax
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.
(b)
The tax is $5.00 for a vehicle registered for a 24-month registration period as
described in Section
41-1a-215.5
.
(c)
The following registrations are exempt from the
fee
tax
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)
The necessary expenses of the commission incurred in the administration and collection
of the tax shall be paid from the commission's legislative appropriation into the General
Fund, which fund shall be reimbursed by a transfer for the expenses from the legislative
appropriation of the Uniform School Fund.
(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 22. Section
41-1a-1206
is repealed and reenacted to read:
41-1a-1206
Effective
01/01/27
. Vehicle Tax -- Taxed by weight -- Exemptions.
(1)
(a)
There is imposed on each vehicle registered in the state a vehicle tax.
(b)
An applicant for vehicle registration or renewal of vehicle registration shall pay the
vehicle tax to the division at the time of the application.
(c)
(i)
Vehicle weight tax categories under this section are based on the gross
combined weight rating declared in the application for registration.
(ii)
(A)
Gross combined weight rating is computed in units of 2,000 pounds.
(B)
For purposes of computing gross combined weight rating under Subsection
(1)(c)(i)(A)
, a fractional part of 2,000 pounds is a full unit.
(2)
The vehicle tax includes the following taxes:
(a)
subject to Subsection
(6)
, the vehicle weight tax described in Subsection
(3)
;
(b)
the automobile driver education tax described in Section
41-1a-1204
;
(c)
a local option highway construction and transportation corridor preservation tax, if
imposed in accordance with Section
41-1a-1222
; and
(d)
a local emissions compliance tax, if imposed in accordance with Section
41-1a-1223
.
(3)
(a)
The vehicle weight tax for a motor vehicle with a gross laden weight of 14,000
pounds or less, excluding a motorcycle, is $61.
(b)
The vehicle weight tax for a motorcycle is $64.25.
(c)
Unless a trailer is exempt from registration as described in Section
41-1a-202
or
registered as described in Section
41-1a-228
or
41-1a-301
, the vehicle weight tax for
a trailer is:
(i)
$44.25 for each trailer with a shipping weight over 750 pounds; or
(ii)
$40.25 for each commercial trailer with a shipping weight of 750 pounds or less.
(d)
The vehicle weight tax for a trailer registered in accordance with Section
41-1a-228

is $177.
(e)
The vehicle weight tax for a farm truck with a gross combined weight rating over
14,000 pounds but below 16,000 pounds is:
(i)
$73.50; plus
(ii)
$9 for each 2,000 pounds over 16,000 pounds gross combined weight rating.
(f)
The vehicle weight tax for a motor vehicle or combination of vehicles, excluding a
farm truck, with a gross combined weight rating over 14,000 pounds but below
16,000 pounds is:
(i)
$95.50; plus
(ii)
$19 for each 2,000 pounds over 16,000 pounds gross combined weight rating.
(g)
The vehicle weight tax for a park model recreational vehicle with a gross combined
weight rating over 14,000 pounds but below 16,000 pounds is:
(i)
$95.50; plus
(ii)
$19 for each 2,000 pounds over 16,000 pounds gross combined weight rating.
(h)
The vehicle weight tax for an electric motor vehicle is:
(i)
the amount described in Subsection
(3)(a)
; plus
(ii)
an amount equal to the road usage charge cap described in Section
72-1-213.1
.
(i)
The vehicle weight tax for a motor vehicle that is fueled exclusively by a source other
than motor fuel, diesel fuel, natural gas, or propane, is:
(i)
the amount described in Subsection
(3)(a)
; plus
(ii)
an amount equal to the road usage charge cap described in Section
72-1-213.1
.
(j)
The vehicle weight tax for a hybrid electric motor vehicle is:
(i)
the amount described in Subsection
(3)(a)
; plus
(ii)
$25.75.
(k)
The vehicle weight tax for a plug-in hybrid electric motor vehicle is:
(i)
the amount described in Subsection
(3)(a)
; plus
(ii)
$65.75.
(l)
The vehicle weight tax for a roadable aircraft is $23.75.
(m)
(i)
The vehicle weight tax for a vintage vehicle with a model year of 1983 or
newer is $63.
(ii)
The vehicle weight tax for a vintage vehicle with a model year of 1982 or older,
the first time the vehicle is registered, is $55.75.
(iii)
A vintage vehicle with a model year of 1982 or older is exempt from the vehicle
weight tax at the time of registration renewal.
(n)
A street legal all-terrain vehicle:
(i)
is not subject to a vehicle weight tax under this section; and
(ii)
is required to pay a vehicle tax as provided in Section
41-22-9
.
(4)
The vehicle weight tax for vehicle registered for a 24-month period as provided in
Section
41-1a-215.5
is double the amount due for the same vehicle if registered for a
12-month registration period.
(5)
(a)
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 vehicle weight taxes described in Subsection
(3)
.
(b)
A camper is exempt from the vehicle weight taxes described in Subsection
(3)
.
(c)
A vehicle 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 vehicle weight tax required for that vehicle under this section.
(6)
Beginning on January 1, 2028, the commission shall, on January 1, annually adjust the
registration fees described in Subsections
(3)(a)
, (3)(b), (3)(c), (3)(d), (3)(e)(i), (3)(f)(i),
(3)(g)(i), (3)(l), and (3)(m), 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.
(7)
(a)
Except as provided in Section
41-6a-1642
, a truck may not be registered as a farm
truck unless:
(i)
the truck meets the definition of a farm truck under Section
41-1a-102
; and
(ii)
(A)
the truck has a gross vehicle weight rating of more than 14,000 pounds; or
(B)
the truck has a gross vehicle weight rating of 14,000 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.
(b)
A violation of Subsection
(7)(a)
is an infraction that shall be punished by a fine of
not less than $200.
Section 23. Section
41-1a-1207
is amended to read:
41-1a-1207
Effective
01/01/27
. Reduced fees for portion of year.
If a motor vehicle exceeding 14,000 pounds gross laden weight is registered for less than
a 12-month registration period, the
registration fees
vehicle taxes and fees
are:
(1)
for not more than three months, 30% of the regular
registration fee
vehicle taxes or fees
under this part
;
(2)
for in excess of three months but not more than six months, 60% of the regular
registration fee
vehicle taxes or fees under this part
;
(3)
for in excess of six months and not more than nine months, 90% of the regular
registration fee
vehicle taxes or fees under this part
; and
(4)
for anything in excess of nine months but not more than 12 months, the entire
registration fee
vehicle taxes or fees under this part
.
Section 24. Section
41-1a-1209
is amended to read:
41-1a-1209
Effective
01/01/27
. Exemptions from registration fees.
(1)
A
vehicle tax or
fee may not be charged for the registration of ambulances, law
enforcement vehicles, fire engines, and passenger cars and trucks owned and used by the
United States government or by the state of Utah or any of its political subdivisions.
(2)
A
vehicle tax or
fee may not be charged municipal corporations for the issuance of any
certificate of title or registration or a duplicate certificate of title or registration.
Section 25. Section
41-1a-1211
is repealed and reenacted to read:
41-1a-1211
Effective
01/01/27
. Vehicle, license plate, and registration related
service fees -- Vehicle regulatory fee.
(1)
(a)
In accordance with Section
63J-1-504
, the commission shall establish service fees
as described in this section.
(b)
An applicant for vehicle registration or renewal of vehicle registration shall pay the
service fees described in this section to the division at the time of the application for
registration.
(c)
The commission shall annually establish and publish a fee schedule for service fees.
(2)
The commission shall establish the following service fees:
(a)
a license plate fee for the issuance of a new license plate under Part 4, License Plates
and Registration Indicia;
(b)
a license plate fee for the replacement of any license plate;
(c)
(i)
a fee for the original issuance of a personalized license plate; and
(ii)
a fee for the renewal of a personalized license plate;
(d)
a fee for the issuance of an original special group license plate;
(e)
a fee for the replacement of a registration decal required by Section
41-1a-401
or
license plate registration decal required in Section
41-1a-402
;
(f)
a fee for the issuance of registration decals for an original issue license plate as
described in Section
41-1a-416
;
(g)
a fee for the issuance of a duplicate registration; and
(h)
a fee for the issuance of an original or duplicate certificate of title.
(3)
An applicant is exempt from the fee under Subsection
(2)(a)
or
(b)
if the applicant:
(a)
was issued a clean fuel special group license plate in accordance with Section
41-1a-418

before
the effective date of rules made by the Department of
Transportation under Subsection
41-6a-702(5)(b)
; and
(b)
upon renewal or reissuance, is required to replace the clean fuel special group license
plate with a new license plate.
(4)
(a)
An applicant for a license plate issued under Section
41-1a-407
is not subject to
the license plate fee under Subsection
(2)(a)
.
(b)
An applicant is exempt from the license plate fee under Subsections
(2)(a)
, (d), and
(f) if the applicant presents official documentation that the individual is a recipient of
the Purple Heart Award in one of the following forms:
(i)
official documentation issued by a recognized association representing peace
officers who:
(A)
receive a salary from a federal, state, county, or municipal government or any
other subdivision of the state; and
(B)
work in the state;
(ii)
a membership card in the Military Order of the Purple Heart; or
(iii)
an original or certificate in lieu of the applicant's military discharge form,
DD-214, issued by the National Personnel Records Center.
(5)
(a)
In accordance with Section
63J-1-504
, the commission shall establish a vehicle
regulatory fee as described in this Subsection
(5)
to cover the commission's costs in
regulating vehicles in this state.
(b)
An applicant for vehicle registration or renewal of vehicle registration shall pay the
vehicle regulatory fee described in this Subsection
(5)
to the division at the time of
the application for registration.
(c)
The commission shall annually establish and publish a fee schedule for the vehicle
regulatory fee.
Section 26. Section
41-1a-1218
is repealed and reenacted to read:
41-1a-1218
Effective
01/01/27
. Uninsured motorist identification regulatory fee
for tracking motor vehicle insurance -- Exemption.
(1)
In accordance with Section
63J-1-504
, the Department of Public Safety and the
commission shall establish a vehicle regulatory fee to cover the costs of regulating and
identifying uninsured motorists.
(2)
Except as provided in Subsection
(3)
, at the time application is made for registration or
renewal of registration, each motor vehicle, street-legal all-terrain vehicle, and
motorboat shall pay the regulatory fee established by the commission as described in
Subsection
(1)
.
(3)
The following are exempt from the fee required under this section:
(a)
a commercial vehicle registered as part of a fleet under Section
41-1a-222
or Section
41-1a-301
;
(b)
a vehicle described in Section
41-1a-1209
or Subsection
41-1a-419(3)
that is exempt
from a vehicle tax or fee; and
(c)
a motor vehicle with a Purple Heart special group license plate issued:
(i)
on or before December 31, 2023; or
(ii)
in accordance with Part 16, Sponsored Special Group License Plates.
Section 27. Section
41-1a-1219
is amended to read:
41-1a-1219
Effective
01/01/27
. 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 14,000 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
vehicle tax
under Subsections

41-1a-1206(1)(d)
and
(e)

41-1a-1206(3)(e)
and
(f)
.
(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 28. Section
41-1a-1221
is amended to read:
41-1a-1221
Effective
01/01/27
. 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)
41-1a-1206(3)(a)
, (3)(b), and (3)(m)
.
(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)
41-1a-1206(3)(a)
, (3)(b), and (3)(m)
.
(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
into
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 29. Section
41-1a-1222
is amended to read:
41-1a-1222
Effective
01/01/27
. Local option highway construction and
transportation corridor preservation tax -- 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
tax
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
tax
of up to
$7.75
$20.00
on each motor
vehicle registration for a
six-month
24-month
registration period under Section
41-1a-215.5
within the county.
(iii)
A
fee
tax
imposed under Subsection
(2)(a)(i)
or
(ii)
shall be set in whole dollar
increments.
(iv)
A tax imposed as described in this section is part of the vehicle tax described in
Subsection
41-1a-1206(2)
.
(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
tax
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
tax
established by the county legislative body for the
same vehicle registered for a 12-month period.
(c)
The following are exempt from the
fee
tax
required under Subsection
(2)(a)
:
(i)
a motor vehicle that is exempt from the registration
fee
tax
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
into
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
tax
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
into
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
tax
under this section, the county legislative
body shall pass an ordinance:
(a)
approving the
fee
tax
;
(b)
setting the amount of the
fee
tax
; and
(c)
providing an effective date for the
fee
tax
as provided in Subsection
(6)
.
(6)
(a)
If a county legislative body enacts, changes, or repeals a
fee
tax
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
before
April 1.
(b)
The notice described in Subsection
(6)(a)
shall:
(i)
state that the county will enact, change, or repeal a
fee
tax
under this part;
(ii)
include a copy of the ordinance imposing the
fee
tax
; and
(iii)
if the county enacts or changes the
fee
tax
under this section, state the amount
of the
fee
tax
.
Section 30. Section
41-1a-1223
is amended to read:
41-1a-1223
Effective
01/01/27
. Local emissions compliance tax -- Exemptions --
Transfer -- County ordinance -- Notice.
(1)
(a)
(i)
A county legislative body of a county that is required to utilize a motor
vehicle emissions inspection and maintenance program or in which an emissions
inspection and maintenance program is necessary to attain or maintain any
national ambient air quality standard in accordance with Section
41-6a-1642
may
impose a local emissions compliance
fee
tax
of up to:
(A)
$3 on each motor vehicle registration within the county for a motor vehicle
registration under Section
41-1a-215
; or
(B)
$2.25
$6
on each motor vehicle registration within the county for a
six-month
24-month
registration period under Section
41-1a-215.5
.
(ii)
A
fee
tax
imposed under Subsection
(1)(a)(i)
shall be set in whole dollar
increments.
(b)
If imposed under Subsection
(1)(a)(i)
, 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 emissions compliance
fee
tax
established by the county legislative
body.
(c)
The following are exempt from the
fee
tax
required under Subsection
(1)(a)(i)
:
(i)
a motor vehicle that is exempt from the registration
fee
tax
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)
an electric motor vehicle.
(2)
The revenue generated from the fees collected under this section shall be transferred to
the county that imposed the fee.
(3)
(2)
To impose or change the amount of a
fee
tax
under this section, the county
legislative body shall pass an ordinance:
(a)
approving the
fee
tax
;
(b)
setting the amount of the
fee
tax
; and
(c)
providing an effective date for the
fee
tax
as provided in Subsection
(4)
(3)
.
(4)
(3)
(a)
If a county legislative body enacts, changes, or repeals a
fee
tax
under this
section, the enactment, change, or repeal shall take effect on January 1 if the
commission receives notice meeting the requirements of Subsection
(4)(b)
(3)(b)

from the county
prior to
before
October 1.
(b)
The notice described in Subsection
(4)(a)
(3)(a)
shall:
(i)
state that the county will enact, change, or repeal a
fee
tax
under this section;
(ii)
include a copy of the ordinance imposing the
fee
tax
; and
(iii)
if the county enacts or changes the
fee
tax
under this section, state the amount
of the
fee
tax
.
Section 31. Section
41-1a-1301
is amended to read:
41-1a-1301
Effective
01/01/27
. Unpaid fees and penalty -- Lien -- Seizure and
sale.
(1)
(a)
Every
registration fee
vehicle tax, fee,
and penalty not paid by the due date is a
lien upon all:
(i)
the unexempt personal property of the owner or operator of the vehicle, vessel, or
outboard motor; and
(ii)
interest or equity of the owner or operator in all personal property, including
vehicles, vessels, or outboard motors used by the owner or operator in the conduct
or operation of the owner's or operator's business.
(b)
The properties and vehicles, vessels, or outboard motors may be held under warrant,
issued by the commission, and sold in accordance with the law applicable to personal
property taxes.
(2)
Delinquency is a ground for the issuance of a writ of attachment against the owner or
operator.
Section 32. Section
41-1a-1603
is amended to read:
41-1a-1603
Effective
01/01/27
. Application requirements -- Fees --
Contributions -- Rulemaking.
(1)
An applicant for a sponsored special group license plate shall submit to the division:
(a)
in a form and manner that the division prescribes, a complete application;
(b)
payment of the fee for the issuance of the sponsored special group license plate
established under Subsection
(4)(a)(i)
;
(c)
the required contribution for the sponsored special group license plate, unless the
applicant previously paid the required contribution as part of a preorder application
described in Subsection
(3)
; and
(d)
if the sponsoring organization elects to require verification as described in Section
41-1a-1604
, a verification form obtained from the sponsoring organization.
(2)
An applicant who owns a vehicle with the sponsoring organization's sponsored special
group license plate shall submit to the division the required contribution to renew the
sponsored special group license plate.
(3)
(a)
An applicant who wishes to obtain a new type of sponsored special group license
plate may preorder the new type of sponsored special group license plate by:
(i)
submitting to the sponsoring organization associated with the new type of
sponsored special group license plate a complete preorder form created by the
division; and
(ii)
making the required contribution to the sponsoring organization.
(b)
After the division approves the sponsoring organization's request for the new type of
sponsored special group license plate under Section
41-1a-1604
, an applicant who
submitted a preorder in accordance with Subsection
(3)(a)
may apply for the
sponsored special group license plate in accordance with Subsection
(1)
.
(4)
(a)
The division shall, in accordance with Section
63J-1-504
, establish:
(i)
the fee to charge an applicant for the division's costs of issuing or renewing a
sponsored special group license plate or symbol decal;
(ii)
the fee to charge a sponsoring organization for the division's costs of designing
and administering a new type of sponsored special group license plate, in
accordance with Subsection
41-1a-1604(2)(c)
; and
(iii)
subject to Subsections
(4)(b)
and (6), in an amount equal to at least $25, the
minimum annual contribution amount an applicant is required to make to obtain or
renew the sponsoring organization's sponsored special group license plate.
(b)
A fee paid in accordance with Subsection
(4)(a)(i)
shall be deposited into the License
Plate Restricted Account created in Section
41-1a-122
.
(c)
A sponsoring organization may establish a required contribution amount for the
sponsoring organization's sponsored special group license plate that is greater than
the amount established by the division under Subsection
(4)(a)(ii)
.
(5)
An applicant's contribution is a voluntary contribution for funding the sponsoring
organization's activities and not a
motor vehicle registration fee
vehicle tax or fee
.
(6)
Beginning on July 1, 2025, an applicant's voluntary contribution described in
Subsection
(4)(a)(iii)
for the historical support special group license plate described in
Section
41-1a-419
is $25 which the division shall allocate as follows:
(a)
$2 to the Utah State Historical Society as the sponsoring organization; and
(b)
$23 into the Transportation Investment Fund of 2005, created in Section
72-2-124
.
(7)
For a fiscal year beginning on July 1, 2025, only, the division shall transfer into the
General Fund $3,500,000 from the Sponsored Special Group License Plate Fund created
in Section
41-1a-1610
from funds generated by the historical support special group
license plate.
(8)
The division shall provide notice indicating the allocation of the voluntary contributions
described in Subsection
(6)
for the historical support special group license plate as
follows:
(a)
on or before July 1, 2025, on the division website; and
(b)
beginning on July 1, 2025, and until June 30, 2026, in any email notification of a
registrant's pending vehicle registration expiration described in Section
41-1a-203
.
(9)
An applicant for a historical support special group license plate for a vehicle that is a
vintage vehicle is not required to make the voluntary contribution to obtain the historical
support special group license plate.
(10)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules to establish and administer the sponsored special group
license plate program.
Section 33. Section
41-3-302
is amended to read:
41-3-302
Effective
01/01/27
. Temporary permits -- Purchasers of motor
vehicles -- Penalty for use after expiration -- Sale and rescission.
(1)
(a)
(i)
A dealer or the division may issue a temporary permit.
(ii)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
,
the administrator shall makes rules for the issuance of a temporary permit under
Subsection
(1)(a)(i)
.
(iii)
The division shall furnish the forms for temporary permits issued by dealers
under Subsection
(1)(a)(i)
.
(b)
A dealer may issue a temporary permit to a bona fide purchaser of a motor vehicle
for a period not to exceed 45 days on a motor vehicle sold to the purchaser by the
dealer.
(c)
The dealer is responsible and liable for the
registration
vehicle taxes and fees or
fee
of each motor vehicle for which the permit is issued.
(d)
All issued temporary permits that are outstanding after 45 days from the date they
are issued are delinquent and a penalty equal to the
registration fee
vehicle taxes and
fees
shall be collected from the issuing dealer.
(2)
If a temporary permit is issued by a dealer under this section and the sale of the motor
vehicle is subsequently rescinded, the temporary permit may be voided and the issuing
dealer is not liable for the
registration fee
vehicle tax
or penalty.
Section 34. Section
41-6a-208
is amended to read:
41-6a-208
Effective
01/01/27
. Regulatory powers of local highway authorities --
Traffic-control device affecting state highway -- Necessity of erecting traffic-control
devices.
(1)
As used in this section:
(a)
(i)
"Ground transportation vehicle" means a motor vehicle used for the
transportation of persons, used in ride or shared ride, on demand, or for hire
transportation of passengers or baggage over public highways.
(ii)
"Ground transportation vehicle" includes a:
(A)
shared ride vehicle;
(B)
bus;
(C)
courtesy vehicle;
(D)
hotel vehicle;
(E)
limousine;
(F)
minibus;
(G)
special transportation vehicle;
(H)
specialty vehicle;
(I)
taxicab;
(J)
van; or
(K)
trailer being towed by a ground transportation vehicle.
(b)
"Idle" means the operation of a vehicle engine while the vehicle is stationary or not
in the act of performing work or its normal function.
(2)
The provisions of this chapter do not prevent a local highway authority for a highway
under its jurisdiction and within the reasonable exercise of police power, from:
(a)
regulating or prohibiting stopping, standing, or parking;
(b)
regulating traffic by means of a peace officer or a traffic-control device;
(c)
regulating or prohibiting processions or assemblages on a highway;
(d)
designating particular highways or roadways for use by traffic moving in one
direction under Section
41-6a-709
;
(e)
establishing speed limits for vehicles in public parks, which supersede Section
41-6a-603
regarding speed limits;
(f)
designating any highway as a through highway or designating any intersection or
junction of roadways as a stop or yield intersection or junction;
(g)
restricting the use of a highway under Section
72-7-408
;
(h)
requiring the registration and inspection of bicycles, including requiring a
registration
tax or
fee;
(i)
regulating or prohibiting:
(i)
certain turn movements of a vehicle; or
(ii)
specified types of vehicles;
(j)
altering or establishing speed limits under Section
41-6a-603
;
(k)
requiring written accident reports under Section
41-6a-403
;
(l)
designating no-passing zones under Section
41-6a-708
;
(m)
prohibiting or regulating the use of controlled-access highways by any class or kind
of traffic under Section
41-6a-715
;
(n)
prohibiting or regulating the use of heavily traveled streets by any class or kind of
traffic found to be incompatible with the normal and safe movement of traffic;
(o)
establishing minimum speed limits under Subsection
41-6a-605(3)
;
(p)
prohibiting pedestrians from crossing a highway in a business district or any
designated highway except in a crosswalk under Section
41-6a-1001
;
(q)
restricting pedestrian crossings at unmarked crosswalks under Section
41-6a-1010
;
(r)
regulating persons upon skates, coasters, sleds, skateboards, and other toy vehicles;
(s)
adopting and enforcing temporary or experimental ordinances as necessary to cover
emergencies or special conditions;
(t)
prohibiting drivers of ambulances from exceeding maximum speed limits;
(u)
adopting other traffic ordinances as specifically authorized by this chapter; or
(v)
adopting an ordinance that requires a ground transportation vehicle to conform to
state safety standards and reasonable annual appearance requirements, in consultation
with a transportation advisory board of the local highway authority.
(3)
A local highway authority may not:
(a)
in accordance with
Title 72, Chapter 3, Part 1, Highways in General
, erect or
maintain any official traffic-control device at any location which regulates the traffic
on a highway not under the local highway authority's jurisdiction, unless written
approval is obtained from the highway authority having jurisdiction over the highway;
(b)
prohibit or restrict the use of a cellular phone by the operator or passenger of a motor
vehicle;
(c)
enact an ordinance that prohibits or restricts an owner or operator of a vehicle from
causing or permitting the vehicle's engine to idle unless the ordinance:
(i)
is primarily educational;
(ii)
provides that a person must be issued at least one warning citation before
imposing a fine;
(iii)
has the same fine structure as a parking violation;
(iv)
provides for the safety of law enforcement personnel who enforce the ordinance;
and
(v)
provides that the ordinance may be enforced on:
(A)
public property; or
(B)
private property that is open to the general public unless the private property
owner:
(I)
has a private business that has a drive-through service as a component of the
private property owner's business operations and posts a sign provided by or
acceptable to the local highway authority informing its customers and the
public of the local highway authority's time limit for idling vehicle engines;
or
(II)
adopts an idle reduction education policy approved by the local highway
authority;
(d)
enact an ordinance that prohibits a vehicle from being licensed as a ground
transportation vehicle:
(i)
if the vehicle to be licensed otherwise passes all state safety inspection
requirements established by the Utah Highway Patrol Division in accordance with
Section
53-8-204
; and
(ii)
(A)
based on the manufacture date of the vehicle; or
(B)
based on the number of miles the vehicle has accumulated;
(e)
enact an ordinance, regulation, rule, fee, or criminal or civil fine pertaining to a
registration violation under Section
41-1a-201
or a registration decal issued under
Section
41-1a-402
that conflicts with or is more stringent than the registration
requirements under
Title 41, Motor Vehicles
;
(f)
enact an ordinance that:
(i)
is inconsistent with the provisions of this chapter; or
(ii)
prohibits the use of a bicycle on any public street or highway, except as allowed
by Section
41-6a-714
, unless the local highway authority has:
(A)
documented that the local highway authority has reviewed the safety history
of the highway and considered other reasonable alternatives, including signage
and routes; and
(B)
clearly marked a safe alternative route for the prohibited section of highway; or
(g)
enact an ordinance, regulation, or rule that requires the owner or driver of a ground
transportation vehicle to maintain liability insurance coverage in an amount that is
greater than the minimum amount of liability coverage a transportation network
company or transportation network driver is required to maintain under Subsection
13-51-108(1)(b)
.
(4)
An ordinance enacted under Subsection
(2)(d)
,
(e)
,
(f)
,
(g)
,
(i)
,
(j)
,
(l)
,
(m)
,
(n)
, or
(q)
is
not effective until official traffic-control devices giving notice of the local traffic
ordinances are erected upon or at the entrances to the highway or part of it affected as is
appropriate.
(5)
An ordinance enacted by a local highway authority that violates Subsection
(3)
is not
effective.
Section 35. Section
41-6a-1642
is amended to read:
41-6a-1642
Effective
01/01/27
. Emissions inspection -- County program.
(1)
The legislative body of each county required under federal law to utilize a motor vehicle
emissions inspection and maintenance program or in which an emissions inspection and
maintenance program is necessary to attain or maintain any national ambient air quality
standard shall require:
(a)
a certificate of emissions inspection, a waiver, or other evidence the motor vehicle is
exempt from emissions inspection and maintenance program requirements be
presented:
(i)
as a condition of registration or renewal of registration; and
(ii)
at other times as the county legislative body may require to enforce inspection
requirements for individual motor vehicles, except that the county legislative body
may not routinely require a certificate of emissions inspection, or waiver of the
certificate, more often than required under Subsection
(9)
; and
(b)
compliance with this section for a motor vehicle registered or principally operated in
the county and owned by or being used by a department, division, instrumentality,
agency, or employee of:
(i)
the federal government;
(ii)
the state and any of its agencies; or
(iii)
a political subdivision of the state, including school districts.
(2)
(a)
A vehicle owner subject to Subsection
(1)
shall obtain a motor vehicle emissions
inspection and maintenance program certificate of emissions inspection as described
in Subsection
(1)
, but the program may not deny vehicle registration based solely on
the presence of a defeat device covered in the Volkswagen partial consent decrees or
a United States Environmental Protection Agency-approved vehicle modification in
the following vehicles:
(i)
a 2.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide
emissions are mitigated in the state
pursuant to
in accordance with
a partial
consent decree, including:
(A)
Volkswagen Jetta, model years 2009, 2010, 2011, 2012, 2013, 2014, and 2015;
(B)
Volkswagen Jetta Sportwagen, model years 2009, 2010, 2011, 2012, 2013,
and 2014;
(C)
Volkswagen Golf, model years 2010, 2011, 2012, 2013, 2014, and 2015;
(D)
Volkswagen Golf Sportwagen, model year 2015;
(E)
Volkswagen Passat, model years 2012, 2013, 2014, and 2015;
(F)
Volkswagen Beetle, model years 2013, 2014, and 2015;
(G)
Volkswagen Beetle Convertible, model years 2013, 2014, and 2015; and
(H)
Audi A3, model years 2010, 2011, 2012, 2013, and 2015; and
(ii)
a 3.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide
emissions are mitigated in the state to a settlement, including:
(A)
Volkswagen Touareg, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015,
and 2016;
(B)
Audi Q7, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015, and 2016;
(C)
Audi A6 Quattro, model years 2014, 2015, and 2016;
(D)
Audi A7 Quattro, model years 2014, 2015, and 2016;
(E)
Audi A8, model years 2014, 2015, and 2016;
(F)
Audi A8L, model years 2014, 2015, and 2016;
(G)
Audi Q5, model years 2014, 2015, and 2016; and
(H)
Porsche Cayenne Diesel, model years 2013, 2014, 2015, and 2016.
(b)
(i)
An owner of a restored-modified vehicle subject to Subsection
(1)
shall obtain
a motor vehicle emissions inspection and maintenance program certificate of
emissions inspection as described in Subsection
(1)
.
(ii)
A county emissions program may not refuse to perform an emissions inspection
or indicate a failed emissions test of the vehicle based solely on a modification to
the engine or component of the motor vehicle if:
(A)
the modification is not likely to result in the motor vehicle having increased
emissions relative to the emissions of the motor vehicle before the
modification; and
(B)
the motor vehicle modification is a change to an engine that is newer than the
engine with which the motor vehicle was originally equipped, or the engine
includes technology that increases the facility of the administration of an
emissions test, such as an on-board diagnostics system.
(iii)
The first time an owner seeks to obtain an emissions inspection as a prerequisite
to registration of a restored-modified vehicle:
(A)
the owner shall present the signed statement described in Subsection
41-1a-226(4)
; and
(B)
the county emissions program shall perform the emissions test.
(iv)
If a motor vehicle is registered as a restored-modified vehicle and the registration
certificate is notated as described in Subsection
41-1a-226(4)
, a county emissions
program may not refuse to perform an emissions test based solely on the
restored-modified status of the motor vehicle.
(3)
(a)
The legislative body of a county identified in Subsection
(1)
, in consultation with
the Air Quality Board created under Section
19-1-106
, shall make regulations or
ordinances regarding:
(i)
emissions standards;
(ii)
test procedures;
(iii)
inspections stations;
(iv)
repair requirements and dollar limits for correction of deficiencies; and
(v)
certificates of emissions inspections.
(b)
In accordance with Subsection
(3)(a)
, a county legislative body:
(i)
shall make regulations or ordinances to attain or maintain ambient air quality
standards in the county, consistent with the state implementation plan and federal
requirements;
(ii)
may allow for a phase-in of the program by geographical area; and
(iii)
shall comply with the analyzer design and certification requirements contained in
the state implementation plan prepared under Title 19, Chapter 2, Air
Conservation Act.
(c)
The county legislative body and the Air Quality Board shall give preference to an
inspection and maintenance program that:
(i)
is decentralized, to the extent the decentralized program will attain and maintain
ambient air quality standards and meet federal requirements;
(ii)
is the most cost effective means to achieve and maintain the maximum benefit
with regard to ambient air quality standards and to meet federal air quality
requirements as related to vehicle emissions; and
(iii)
provides a reasonable phase-out period for replacement of air pollution emission
testing equipment made obsolete by the program.
(d)
The provisions of Subsection
(3)(c)(iii)
apply only to the extent the phase-out:
(i)
may be accomplished in accordance with applicable federal requirements; and
(ii)
does not otherwise interfere with the attainment and maintenance of ambient air
quality standards.
(4)
The following vehicles are exempt from an emissions inspection program and the
provisions of this section:
(a)
an implement of husbandry as defined in Section
41-1a-102
;
(b)
a motor vehicle that:
(i)
meets the definition of a farm truck under Section
41-1a-102
; and
(ii)
has a gross vehicle weight rating of 12,001 pounds or more;
(c)
a vintage vehicle as defined in Section
41-21-1
:
(i)
if the vintage vehicle has a model year of 1982 or older; or
(ii)
for a vintage vehicle that has a model year of 1983 or newer, if the owner
provides proof of vehicle insurance that is a type specific to a vehicle collector;
(d)
a custom vehicle as defined in Section
41-6a-1507
;
(e)
a vehicle registered as a novel vehicle under Section
41-27-201
;
(f)
to the extent allowed under the current federally approved state implementation plan,
in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 7401, et seq., a motor
vehicle that is less than two years old on January 1 based on the age of the vehicle as
determined by the model year identified by the manufacturer;
(g)
a pickup truck, as defined in Section
41-1a-102
, with a gross vehicle weight rating of
12,000 pounds or less, if the registered owner of the pickup truck provides a signed
statement to the legislative body stating the truck is used:
(i)
by the owner or operator of a farm located on property that qualifies as land in
agricultural use under Sections
59-2-502
and
59-2-503
; and
(ii)
exclusively for the following purposes in operating the farm:
(A)
for the transportation of farm products, including livestock and its products,
poultry and its products, floricultural and horticultural products; and
(B)
in the transportation of farm supplies, including tile, fence, and every other
thing or commodity used in agricultural, floricultural, horticultural, livestock,
and poultry production and maintenance;
(h)
a motorcycle as defined in Section
41-1a-102
;
(i)
an electric motor vehicle as defined in Section
41-1a-102
;
(j)
a motor vehicle with a model year of 1967 or older; and
(k)
a roadable aircraft as defined in Section
72-10-102
.
(5)
The county shall issue to the registered owner who signs and submits a signed statement
under Subsection
(4)(g)
a certificate of exemption from emissions inspection
requirements for purposes of registering the exempt vehicle.
(6)
A legislative body of a county described in Subsection
(1)
may exempt from an
emissions inspection program a diesel-powered motor vehicle with a:
(a)
gross vehicle weight rating of more than 14,000 pounds; or
(b)
model year of 1997 or older.
(7)
The legislative body of a county required under federal law to utilize a motor vehicle
emissions inspection program shall require:
(a)
a computerized emissions inspection for a diesel-powered motor vehicle that has:
(i)
a model year of 2007 or newer;
(ii)
a gross vehicle weight rating of 14,000 pounds or less; and
(iii)
a model year that is five years old or older; and
(b)
a visual inspection of emissions equipment for a diesel-powered motor vehicle:
(i)
with a gross vehicle weight rating of 14,000 pounds or less;
(ii)
that has a model year of 1998 or newer; and
(iii)
that has a model year that is five years old or older.
(8)
(a)
Subject to Subsection
(8)(c)
, the legislative body of each county required under
federal law to utilize a motor vehicle emissions inspection and maintenance program
or in which an emissions inspection and maintenance program is necessary to attain
or maintain any national ambient air quality standard may require each college or
university located in a county subject to this section to require its students and
employees who park a motor vehicle not registered in a county subject to this section
to provide proof of compliance with an emissions inspection accepted by the county
legislative body if the motor vehicle is parked on the college or university campus or
property.
(b)
College or university parking areas that are metered or for which payment is required
per use are not subject to the requirements of this Subsection
(8)
.
(c)
The legislative body of a county shall make the reasons for implementing the
provisions of this Subsection
(8)
part of the record at the time that the county
legislative body takes its official action to implement the provisions of this
Subsection
(8)
.
(9)
(a)
An emissions inspection station shall issue a certificate of emissions inspection for
each motor vehicle that meets the inspection and maintenance program requirements
established in regulations or ordinances made under Subsection
(3)
.
(b)
The frequency of the emissions inspection shall be determined based on the age of
the vehicle as determined by model year and shall be required annually subject to the
provisions of Subsection
(9)(c)
.
(c)
(i)
To the extent allowed under the current federally approved state
implementation plan, in accordance with the federal Clean Air Act, 42 U.S.C. Sec.
7401 et seq., the legislative body of a county identified in Subsection
(1)
shall
only require the emissions inspection every two years for each vehicle.
(ii)
The provisions of Subsection
(9)(c)(i)
apply only to a vehicle that is less than six
years old on January 1.
(iii)
For a county required to implement a new vehicle emissions inspection and
maintenance program on or after December 1, 2012, under Subsection
(1)
, but for
which no current federally approved state implementation plan exists, a vehicle
shall be tested at a frequency determined by the county legislative body, in
consultation with the Air Quality Board created under Section
19-1-106
, that is
necessary to comply with federal law or attain or maintain any national ambient
air quality standard.
(iv)
If a county legislative body establishes or changes the frequency of a vehicle
emissions inspection and maintenance program under Subsection
(9)(c)(iii)
, the
establishment or change shall take effect on January 1 if the State Tax
Commission receives notice meeting the requirements of Subsection
(9)(c)(v)

from the county before October 1.
(v)
The notice described in Subsection
(9)(c)(iv)
shall:
(A)
state that the county will establish or change the frequency of the vehicle
emissions inspection and maintenance program under this section;
(B)
include a copy of the ordinance establishing or changing the frequency; and
(C)
if the county establishes or changes the frequency under this section, state how
frequently the emissions testing will be required.
(d)
If an emissions inspection is only required every two years for a vehicle under
Subsection
(9)(c)
, the inspection shall be required for the vehicle in:
(i)
odd-numbered years for vehicles with odd-numbered model years; or
(ii)
in even-numbered years for vehicles with even-numbered model years.
(10)
(a)
Except as provided in Subsections
(9)(b)
,
(c)
, and
(d)
, the emissions inspection
required under this section may be made no more than two months before the
renewal of registration.
(b)
(i)
If the title of a used motor vehicle is being transferred, the owner may use an
emissions inspection certificate issued for the motor vehicle during the previous
11 months to satisfy the requirement under this section.
(ii)
If the transferor is a licensed and bonded used motor vehicle dealer, the owner
may use an emissions inspection certificate issued for the motor vehicle in a
licensed and bonded motor vehicle dealer's name during the previous 11 months to
satisfy the requirement under this section.
(c)
If the title of a leased vehicle is being transferred to the lessee of the vehicle, the
lessee may use an emissions inspection certificate issued during the previous 11
months to satisfy the requirement under this section.
(d)
If the motor vehicle is part of a fleet of 101 or more vehicles, the owner may not use
an emissions inspection made more than 11 months before the renewal of registration
to satisfy the requirement under this section.
(e)
If the application for renewal of registration is for a six-month registration period
under Section
41-1a-215.5
, the owner may use an emissions inspection certificate
issued during the previous eight months to satisfy the requirement under this section.
(11)
(a)
A county identified in Subsection
(1)
shall collect information about and monitor
the program.
(b)
A county identified in Subsection
(1)
shall supply this information to the
Transportation Interim Committee to identify program needs, including funding
needs.
(12)
If approved by the county legislative body, a county that had an established emissions
inspection fee as of January 1, 2002, may increase the established fee that an emissions
inspection station may charge by $2.50 for each year that is exempted from emissions
inspections under Subsection
(9)(c)
up to a $7.50 increase.
(13)
(a)
Except as provided in Subsection
41-1a-1223(1)(c)
, a county identified in
Subsection
(1)
may impose a local emissions compliance fee on each motor vehicle
registration within the county in accordance with the procedures and requirements of
Section
41-1a-1223
.
(b)
A county that imposes a local emissions compliance fee may use revenues generated
from the fee for the establishment and enforcement of an emissions inspection and
maintenance program in accordance with the requirements of this section.
(c)
A county that imposes a local emissions compliance fee may use revenues generated
from the fee to promote programs to maintain a local, state, or national ambient air
quality standard.
(14)
(a)
If a county has reason to believe that a vehicle owner has provided an address as
required in Section
41-1a-209
to register or attempt to register a motor vehicle in a
county other than the county of the bona fide residence of the owner in order to avoid
an emissions inspection required under this section, the county may investigate and
gather evidence to determine whether the vehicle owner has used a false address or
an address other than the vehicle owner's bona fide residence or place of business.
(b)
If a county conducts an investigation as described in Subsection
(14)(a)
and
determines that the vehicle owner has used a false or improper address in an effort to
avoid an emissions inspection as required in this section, the county may impose a
civil penalty of $1,000.
(15)
A county legislative body described in Subsection
(1)
may exempt a motor vehicle
from an emissions inspection if:
(a)
the motor vehicle is 30 years old or older;
(b)
the county determines that the motor vehicle was driven less than 1,500 miles during
the preceding 12-month period; and
(c)
the owner provides to the county legislative body a statement signed by the owner
that states the motor vehicle:
(i)
is primarily a collector's item used for:
(A)
participation in club activities;
(B)
exhibitions;
(C)
tours; or
(D)
parades; or
(ii)
is only used for occasional transportation.
Section 36. Section
41-12a-806
is amended to read:
41-12a-806
Effective
01/01/27
. Restricted account -- Creation -- Funding --
Interest -- Purposes.
(1)
There is created within the Transportation Fund a restricted account known as the
"Uninsured Motorist Identification Restricted Account."
(2)
The account consists of money generated from the following revenue sources:
(a)
money received by the state under Subsection
41-1a-202(3)
;
(b)
money received by the state under Section
41-1a-1218
, the uninsured motorist
identification fee;
(b)
money deposited into the account as described in Section
41-1a-1201
;
(c)
money received by the state under Section
41-1a-1220
, the registration reinstatement
fee; and
(d)
appropriations made to the account by the Legislature.
(3)
(a)
The account shall earn interest.
(b)
All interest earned on account money shall be deposited into the account.
(4)
The Legislature shall appropriate money from the account to:
(a)
the department to fund the contract with the designated agent;
(b)
the department to offset the costs to state and local law enforcement agencies of
using the information for the purposes authorized under this part;
(c)
the State Tax Commission to:
(i)
offset the costs to the Motor Vehicle Division for revoking and reinstating vehicle
registrations under Subsection
41-1a-110(2)(a)(ii)
; and
(ii)
cover the contract and other costs of the designated agent for address verification
described in Subsection
41-1a-202(3)
; and
(d)
the department to reimburse a person for the costs of towing and storing the person's
vehicle if:
(i)
the person's vehicle was impounded in accordance with Subsection
41-1a-1101(4)
;
(ii)
the impounded vehicle had owner's or operator's security in effect for the vehicle
at the time of the impoundment;
(iii)
the database indicated that owner's or operator's security was not in effect for the
impounded vehicle; and
(iv)
the department determines that the person's vehicle was wrongfully impounded.
(5)
The Legislature may appropriate not more than $2,000,000 annually from the account to
the Peace Officer Standards and Training Division, created under Section
53-6-103
, for
use in law enforcement training, including training on the use of the Uninsured Motorist
Identification Database Program created under Part 8, Uninsured Motorist Identification
Database Program.
(6)
(a)
By following the procedures in Title 63G, Chapter 4, Administrative Procedures
Act, the department shall hold a hearing to determine whether a person's vehicle was
wrongfully impounded under Subsection
41-1a-1101(4)
.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
division shall make rules establishing procedures for a person to apply for a
reimbursement under Subsection
(4)(d)
.
(c)
A person is not eligible for a reimbursement under Subsection
(4)(d)
unless the
person applies for the reimbursement within six months from the date that the motor
vehicle was impounded.
Section 37. Section
41-22-3
is amended to read:
41-22-3
Effective
01/01/27
. 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
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 an off-highway 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 38. Section
41-22-8
is amended to read:
41-22-8
Effective
01/01/27
Partially Repealed
07/01/29
. Registration fees.
(1)
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
vehicle tax
for each
off-highway vehicle registration may not exceed $35.
(ii)
The
fee
vehicle tax
for each snowmobile registration may not exceed $26.
(iii)
The
fee
vehicle tax
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.
(b)
In accordance with Section
63J-1-504
, the division shall establish service fees for
obtaining a duplicate registration card and a duplicate registration sticker.
(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
taxes and
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
at the time of registration as a regulatory fee
an off-highway vehicle under
Section
41-22-3
.
(b)
The Motor Vehicle Division shall deposit the
fees
regulatory fee
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
vehicle tax and
fee amounts are double the amounts due for the same vehicle registered
for a 12-month period.
Section 39. Section
41-22-9
is amended to read:
41-22-9
Effective
01/01/27
. Vehicles exempt from registration.
(1)
The following off-highway vehicles are exempt from the registration requirements of
this chapter:
(a)
vehicles that are currently registered for highway use, have a valid motor vehicle
safety inspection sticker or certificate, and on which the required safety equipment
has not been subsequently modified;
(b)
except as provided in Subsection
(2)
, a street-legal all-terrain vehicle registered in
accordance with Section
41-6a-1509
;
(c)
off-highway vehicles that are owned by a nonresident and that are displaying a
current annual off-highway vehicle user decal in accordance with Section
41-22-35
;
(d)
off-highway vehicles sold by a dealer to a person who is not a resident of this state;
(e)
off-highway implements of husbandry operated in the manner prescribed by
Subsections
41-22-5.5(3)
through
(5)
; and
(f)
new off-highway vehicles being transported to an off-highway vehicle dealership by
the dealer, employee of the dealership, or agent for the dealership.
(2)
In addition to the registration requirements imposed under Section
41-6a-1509
, a
street-legal all-terrain vehicle is subject to the
vehicle taxes and
fees under Sections
41-22-8
,
41-22-33
,
41-22-34
, and
41-22-36
.
Section 40. Section
41-22-19
is amended to read:
41-22-19
Effective
01/01/27
. Off-highway Vehicle Account -- Deposit and use of
funds -- Grants and matching funds.
(1)
(a)
Except as provided under Subsections
(3)
through
(5)
and Sections
41-22-34
and
41-22-36
,
registration
vehicle taxes and
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
taxes and
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)
(a)
An agency or political subdivision requesting matching funds shall submit plans
for proposed off-highway vehicle facilities to the division for review and approval.
(b)
The division may award an upfront grant from the Off-highway Vehicle Account to
cover the entire projected cost of a project or program to:
(i)
a political subdivision of the state that:
(A)
is a county of the third through sixth class; and
(B)
submits a plan for a project or program consistent with a use described in
Subsection
(1)(b)
; and
(ii)
an organized user group or agency that submits a plan for a project or program:
(A)
located in a county of the third through sixth class; and
(B)
consistent with a use described in Subsection
(1)(b)
.
(c)
In awarding a grant under Subsection
(2)(b)
, the division may evaluate a grant
application submitted on or after January 1, 2025.
(3)
(a)
One dollar and 50 cents of each annual
registration fee
vehicle tax
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 into 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 in accordance with 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.
(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 41. Section
41-22-33
is amended to read:
41-22-33
Effective
01/01/27
. 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
vehicle tax
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 42. Section
41-22-34
is amended to read:
41-22-34
Effective
01/01/27
. Search and rescue fee -- Amount -- Deposition.
(1)
In addition to the
vehicle taxes and
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
the
division shall, in accordance with Section
63J-1-504
, establish and collect a search and
rescue regulatory fee 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 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 43. Section
41-27-201
is amended to read:
41-27-201
Effective
01/01/27
. Novel vehicle registration.
(1)
An owner registering a vehicle shall provide the VIN, if applicable.
(2)
The division shall identify a vehicle category based on the VIN.
(3)
If the vehicle does not have a VIN, or if the division is unable to determine the vehicle
category based on the VIN:
(a)
the owner shall provide the division with a description of the vehicle, including the
vehicle's purpose; and
(b)
if the description of the vehicle fits with an existing category of vehicle, the vehicle
shall be registered in accordance with that vehicle category.
(4)
The vehicle shall be registered as a novel vehicle if:
(a)
the vehicle is not expressly exempt from registration; and
(b)
(i)
the vehicle does not fit within a vehicle category;
(ii)
the unique characteristics of the vehicle make it unclear whether the vehicle fits
within a vehicle category; or
(iii)
a reasonable person would not consider the vehicle to be clearly included in an
existing vehicle category.
(5)
A person registering a novel vehicle shall pay:
(a)
in accordance with Section
59-2-405
, an annual $1 fee in lieu of property tax; and
(b)
an annual $1
registration fee
vehicle tax
, to be deposited into the Transportation
Fund.
(6)
The division shall issue a registration sticker or license plate for a vehicle that is
registered as a novel vehicle, as appropriate.
(7)
A vehicle registered as a street-legal novel vehicle is subject to the requirements
described in Section
41-6a-1509
.
(8)
The division may provide title to a novel vehicle.
(9)
Except as expressly provided in this chapter:
(a)
a novel vehicle that is not a watercraft is subject to the provisions applicable to an
off-highway vehicle under Chapter 22, Off-Highway Vehicles; and
(b)
a novel vehicle that is a watercraft is subject to the provisions applicable to a
motorboat under Title 73, Chapter 18, State Boating Act.
Section 44. Section
53-3-905
is amended to read:
53-3-905
Effective
01/01/27
. Dedication of fees.
(1)
The following shall be deposited as dedicated credits
in
into
the Transportation Fund to
be used by the division for the program:
(a)
$5 of the annual
registration fee
vehicle tax
imposed for each registered motorcycle
under Subsection
41-1a-1206(1)(a)
;
41-1a-1206(3)(b)
; and
(b)
$4 of the six-month registration fee imposed for each registered motorcycle under
Subsection
41-1a-1206(2)(a)
; and
(c)
(b)
$2.50 of the fee imposed under Section
53-3-105
for an original, renewal, or
extension of a motorcycle endorsement.
(2)
Appropriations to the program are nonlapsing.
(3)
Appropriations may not be used for assistance to, advocacy of, or lobbying for any
legislation unless the legislation would enhance or affect the financial status of the
program or the program's continuation.
Section 45. Section
53-8-214
is amended to read:
53-8-214
Effective
01/01/27
. Creation of the Motor Vehicle Safety Impact
Restricted Account.
(1)
There is created a restricted account within the General Fund known as the Motor
Vehicle Safety Impact Restricted Account.
(2)
The account includes:
(a)
deposits made to the restricted account from
registration
vehicle taxes and
fees as
described in
Subsection 41-1a-1201(7)
Section
41-1a-1201
;
(b)
deposits into the account as described in Section
41-1a-1211
;
(c)
donations or deposits made to the account; and
(d)
any interest earned on the account.
(3)
Upon appropriation, the division may use funds in the account to improve motor vehicle
safety, mitigate impacts, and enforce safety provisions, including the following:
(a)
hiring new Highway Patrol troopers;
(b)
payment of overtime for Highway Patrol troopers; and
(c)
acquisition of equipment to improve motor vehicle safety impacts and enforcement.
(4)
The division shall annually report to the Criminal Justice Appropriations Subcommittee
to justify expenditures and use of funds in the account.
Section 46. Section
53G-10-503
is amended to read:
53G-10-503
Effective
01/01/27
. Driver education funding -- Reimbursement of
a local education agency for driver education class expenses -- Limitations -- Excess
funds -- Student fees.
(1)
(a)
Except as provided in Subsection
(1)(b)
, a local education agency that provides
driver education shall fund the program through:
(i)
funds provided from the Automobile Driver Education Tax Account in the
Uniform School Fund as
created under Section
41-1a-1205
described in Section
41-1a-1201
; and
(ii)
student fees collected by each school.
(b)
In determining the cost of driver education, a local education agency may exclude:
(i)
the full-time equivalent cost of a teacher for a driver education class taught during
regular school hours; and
(ii)
classroom space and classroom maintenance.
(c)
A local education agency may use additional school funds beyond those allowed
under Subsection
(1)(b)
to subsidize driver education.
(2)
(a)
The state superintendent shall,
prior to
before
September 2nd following the
school year during which it was expended, or may at earlier intervals during that
school year, reimburse each local education agency that applied for reimbursement in
accordance with this section.
(b)
A local education agency that maintains driver education classes that conform to this
part and the rules prescribed by the state board may apply for reimbursement for the
actual cost of providing the behind-the-wheel and observation training incidental to
those classes.
(3)
Under the state board's supervision for driver education, a local education agency may:
(a)
employ personnel who are not licensed by the state board under Section
53E-6-201
;
or
(b)
contract with private parties or agencies licensed under Section
53-3-504
for the
behind-the-wheel phase of the driver education program.
(4)
The reimbursement amount shall be paid
out of
from
the Automobile Driver Education
Tax Account in the Uniform School Fund and may not exceed:
(a)
$150 per student who has completed driver education during the school year;
(b)
$45 per student who has only completed the classroom portion in the school during
the school year; or
(c)
$105 per student who has only completed the behind-the-wheel and observation
portion in the school during the school year.
(5)
If the amount of money in the account at the end of a school year is less than the total of
the reimbursable costs, the state superintendent shall allocate the money to each local
education agency in the same proportion that the local education agency's reimbursable
costs bear to the total reimbursable costs of all local education agencies.
(6)
If the amount of money in the account at the end of any school year is more than the
total of the reimbursement costs provided under Subsection
(4)
, the state superintendent
may allocate the excess funds to local education agencies:
(a)
to reimburse each local education agency that applies for reimbursement of the cost
of a fee waived under Section
53G-7-504
for driver education; and
(b)
to aid in the procurement of equipment and facilities which reduce the cost of
behind-the-wheel instruction.
(7)
(a)
A local school board shall, in accordance with Chapter 7, Part 5, Student Fees,
establish the student fee for driver education for the local education agency.
(b)
Student fees shall be reasonably associated with the costs of driver education that are
not otherwise covered by reimbursements and allocations made under this section.
Section 47. Section
59-2-405.1
is amended to read:
59-2-405.1
Effective
01/01/27
. Uniform fee on certain vehicles with a gross
vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.
(1)
The property described in Subsection
(2)
is exempt from ad valorem property taxes
pursuant to
in accordance with
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)
have a gross vehicle weight rating of 14,000 pounds or less; and
(ii)
state-assessed commercial vehicles required to be registered with the state that
have a gross vehicle weight rating of 14,000 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
Subsection
(3)(b)
, 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)
(b)
Notwithstanding
Subsections
(3)(a)
and
(b)
, beginning on September 1, 2001
Subsection
(3)(a)
, 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)
(c)
(i)
Subject to Subsection
(3)(d)(ii)
(3)(c)(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 48. Section
59-2-405.2
is amended to read:
59-2-405.2
Effective
01/01/27
. 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
:
all-terrain type I vehicle, an all-terrain type II vehicle, or an all-terrain
type III vehicle, as those terms are defined in Section
41-22-2
;
(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" 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" 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" means the same as that term is defined in Section
41-1a-102
.
(j)
"Park model recreational vehicle" 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)
(7)
.
(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
$5
9 or more years but less than 12 years
$13
6 or more years but less than 9 years
$18
3 or more years but less than 6 years
$23
Less than 3 years
$28
(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)
$5 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
$8
19 feet or more in length but less than 23 feet in length
$13
23 feet or more in length but less than 27 feet in length
$20
27 feet or more in length but less than 31 feet in length
$38
(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
$13
9 or more years but less than 12 years
$33
6 or more years but less than 9 years
$40
3 or more years but less than 6 years
$55
Less than 3 years
$75
(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
$25
9 or more years but less than 12 years
$60
6 or more years but less than 9 years
$88
3 or more years but less than 6 years
$110
Less than 3 years
$138
(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
$50
9 or more years but less than 12 years
$90
6 or more years but less than 9 years
$120
3 or more years but less than 6 years
$155
Less than 3 years
$200
(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
$60
9 or more years but less than 12 years
$125
6 or more years but less than 9 years
$175
3 or more years but less than 6 years
$250
Less than 3 years
$350
(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)
(4)
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)
(5)
(a)
Subject to Subsection
(6)(b)
(5)(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.
(7)
(6)
(a)
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
(7)(a)
(6)(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.
(8)
(7)
(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)
(7)
.
(b)
(i)
Except as provided in Subsection
(8)(b)(ii)
(7)(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)
(7)(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)
(7)(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)
(7)(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)
(7)(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)
(7)(d)
if the length of the vessel measured under
Subsection
(8)(b)
(7)(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)
(7)(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)
(7)(d)
if the length of the vessel
measured under Subsection
(8)(b)
(7)(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)
(7)(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)
(7)(d)
.
(d)
(i)
A form under Subsection
(8)(c)
(7)(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)
(7)(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)
(7)(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)
(7)(c)
is considered to have given the dealer's or owner's
consent to an audit or review by
:
the commission, the county assessor, or the
commission and the county assessor.
(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)
(7)(d)(iii)(A)
is a
condition to the acceptance of any form.
(9)
(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)
if:
(i)
the difference described in Subsection
(9)(b)
is $1 or more; and
(ii)
the qualifying person submitted a form in accordance with Subsections
(9)(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)
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)
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)
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)
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)
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)
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)
.
(11)
(a)
For purposes of this Subsection
(11)
, "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)
.
Section 49. Section
59-12-103
is amended to read:
59-12-103
Effective
07/01/26
Effective
01/01/27
. Sales and use tax base --
Rates -- Effective dates -- Use of sales and use tax revenue.
(1)
A tax is imposed on the purchaser as provided in this part on the purchase price or sales
price for amounts paid or charged for the following transactions:
(a)
retail sales of tangible personal property made within the state;
(b)
amounts paid for:
(i)
telecommunications service, other than mobile telecommunications service, that
originates and terminates within the boundaries of this state;
(ii)
mobile telecommunications service that originates and terminates within the
boundaries of one state only to the extent permitted by the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
(iii)
an ancillary service associated with a:
(A)
telecommunications service described in Subsection
(1)(b)(i)
; or
(B)
mobile telecommunications service described in Subsection
(1)(b)(ii)
;
(c)
sales of the following for commercial use:
(i)
gas;
(ii)
electricity;
(iii)
heat;
(iv)
coal;
(v)
fuel oil; or
(vi)
other fuels;
(d)
sales of the following for residential use:
(i)
gas;
(ii)
electricity;
(iii)
heat;
(iv)
coal;
(v)
fuel oil; or
(vi)
other fuels;
(e)
sales of prepared food;
(f)
except as provided in Section
59-12-104
, amounts paid or charged as admission or
user fees for theaters, movies, operas, museums, planetariums, shows of any type or
nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses,
menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling
matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling
lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts,
ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides,
river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or
any other amusement, entertainment, recreation, exhibition, cultural, or athletic
activity;
(g)
amounts paid or charged for services for repairs or renovations of tangible personal
property, unless Section
59-12-104
provides for an exemption from sales and use tax
for:
(i)
the tangible personal property; and
(ii)
parts used in the repairs or renovations of the tangible personal property described
in Subsection
(1)(g)(i)
, regardless of whether:
(A)
any parts are actually used in the repairs or renovations of that tangible
personal property; or
(B)
the particular parts used in the repairs or renovations of that tangible personal
property are exempt from a tax under this chapter;
(h)
except as provided in Subsection
59-12-104(7)
, amounts paid or charged for assisted
cleaning or washing of tangible personal property;
(i)
amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer
court accommodations and services;
(j)
amounts paid or charged for laundry or dry cleaning services;
(k)
amounts paid or charged for leases or rentals of tangible personal property if within
this state the tangible personal property is:
(i)
stored;
(ii)
used; or
(iii)
otherwise consumed;
(l)
amounts paid or charged for tangible personal property if within this state the tangible
personal property is:
(i)
stored;
(ii)
used; or
(iii)
consumed;
(m)
amounts paid or charged for a sale:
(i)
(A)
of a product transferred electronically; or
(B)
of a repair or renovation of a product transferred electronically; and
(ii)
regardless of whether the sale provides:
(A)
a right of permanent use of the product; or
(B)
a right to use the product that is less than a permanent use, including a right:
(I)
for a definite or specified length of time; and
(II)
that terminates upon the occurrence of a condition; and
(n)
sales of leased tangible personal property from the lessor to the lessee made in the
state.
(2)
(a)
Except as provided in Subsections
(2)(b)
through (f), a state tax and a local tax are
imposed on a transaction described in Subsection
(1)
equal to the sum of:
(i)
a state tax imposed on the transaction at a tax rate equal to the sum of:
(A)
4.70%;
(B)
the rate specified in Subsection
(6)(a)
; and
(C)
the tax rate the state imposes in accordance with Part 20, Supplemental State
Sales and Use Tax Act, if the location of the transaction as determined under
Sections
59-12-211
through
59-12-215
is in a city, town, or the unincorporated
area of a county in which the state imposes the tax under Part 20, Supplemental
State Sales and Use Tax Act; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(b)
Except as provided in Subsection
(2)(f)
or
(g)
and subject to Subsection
(2)(l)
, a state
tax and a local tax are imposed on a transaction described in Subsection
(1)(d)
equal
to the sum of:
(i)
a state tax imposed on the transaction at a tax rate of 2%; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the
transaction under this chapter other than this part.
(c)
Except as provided in Subsection
(2)(f)
or
(g)
, a state tax and a local tax are imposed
on amounts paid or charged for food and food ingredients equal to the sum of:
(i)
a state tax imposed on the amounts paid or charged for food and food ingredients
at a tax rate of 1.75%; and
(ii)
a local tax equal to the sum of the tax rates a county, city, or town imposes on the
amounts paid or charged for food and food ingredients under this chapter other
than this part.
(d)
Except as provided in Subsection
(2)(f)
or
(g)
, a state tax is imposed on amounts paid
or charged for fuel to a common carrier that is a railroad for use in a locomotive
engine at a rate equal to the sum of the rates described in Subsections
(2)(a)(i)(A)
and
(2)(a)(i)(B)
.
(e)
(i)
(A)
The rates described in Subsections
(2)(a)(i)(A)
and
(2)(a)(i)(B)
do not
apply to car sharing, a car sharing program, a shared vehicle driver, or a shared
vehicle owner, for a car sharing or shared vehicle transaction if a shared
vehicle owner certifies to the commission, on a form prescribed by the
commission, that the shared vehicle is an individual-owned shared vehicle.
(B)
A shared vehicle owner's certification described in Subsection
(2)(e)(i)(A)
is
required once during the time that the shared vehicle owner owns the shared
vehicle.
(C)
The commission shall verify that a shared vehicle is an individual-owned
shared vehicle by verifying that the applicable Utah taxes imposed under this
chapter were paid on the purchase of the shared vehicle.
(D)
The exception under Subsection
(2)(e)(i)(A)
applies to a certified
individual-owned shared vehicle shared through a car-sharing program even if
non-certified shared vehicles are also available to be shared through the same
car-sharing program.
(ii)
A tax imposed under Subsection
(2)(a)(i)(C)
or
(2)(a)(ii)
applies to car sharing.
(iii)
(A)
A car-sharing program may rely in good faith on a shared vehicle owner's
representation that the shared vehicle is an individual-owned shared vehicle
certified with the commission as described in Subsection
(2)(e)(i)
.
(B)
If a car-sharing program relies in good faith on a shared vehicle owner's
representation that the shared vehicle is an individual-owned shared vehicle
certified with the commission as described in Subsection
(2)(e)(i)
, the
car-sharing program is not liable for any tax, penalty, fee, or other sanction
imposed on the shared vehicle owner.
(iv)
If all shared vehicles shared through a car-sharing program are certified as
described in Subsection
(2)(e)(i)(A)
for a tax period, the car-sharing program has
no obligation to collect and remit the tax under Subsections
(2)(a)(i)(A)
and
(2)(a)(i)(B)
for that tax period.
(v)
A car-sharing program is not required to list or otherwise identify an
individual-owned shared vehicle on a return or an attachment to a return.
(vi)
A car-sharing program shall:
(A)
retain tax information for each car-sharing program transaction; and
(B)
provide the information described in Subsection
(2)(e)(vi)(A)
to the
commission at the commission's request.
(f)
(i)
For a bundled transaction that is attributable to food and food ingredients and
tangible personal property other than food and food ingredients, a state tax and a
local tax is imposed on the entire bundled transaction equal to the sum of:
(A)
the tax rates described in Subsection
(2)(a)(i)
; and
(B)
a local tax imposed on the entire bundled transaction at the sum of the tax
rates described in Subsection
(2)(a)(ii)
.
(ii)
If an optional computer software maintenance contract is a bundled transaction
that consists of taxable and nontaxable products that are not separately itemized
on an invoice or similar billing document, the purchase of the optional computer
software maintenance contract is 40% taxable under this chapter and 60%
nontaxable under this chapter.
(iii)
Subject to Subsection
(2)(f)(iv)
, for a bundled transaction other than a bundled
transaction described in Subsection
(2)(f)(i)
or
(ii)
:
(A)
if the sales price of the bundled transaction is attributable to tangible personal
property, a product, or a service that is subject to taxation under this chapter
and tangible personal property, a product, or service that is not subject to
taxation under this chapter, the entire bundled transaction is subject to taxation
under this chapter unless:
(I)
the seller is able to identify by reasonable and verifiable standards the
tangible personal property, product, or service that is not subject to taxation
under this chapter from the books and records the seller keeps in the seller's
regular course of business; or
(II)
state or federal law provides otherwise; or
(B)
if the sales price of a bundled transaction is attributable to two or more items
of tangible personal property, products, or services that are subject to taxation
under this chapter at different rates, the entire bundled transaction is subject to
taxation under this chapter at the higher tax rate unless:
(I)
the seller is able to identify by reasonable and verifiable standards the
tangible personal property, product, or service that is subject to taxation
under this chapter at the lower tax rate from the books and records the seller
keeps in the seller's regular course of business; or
(II)
state or federal law provides otherwise.
(iv)
For purposes of Subsection
(2)(f)(iii)
, books and records that a seller keeps in the
seller's regular course of business includes books and records the seller keeps in
the regular course of business for nontax purposes.
(g)
(i)
Except as otherwise provided in this chapter and subject to Subsections
(2)(g)(ii)
and
(iii)
, if a transaction consists of the sale, lease, or rental of tangible
personal property, a product, or a service that is subject to taxation under this
chapter, and the sale, lease, or rental of tangible personal property, other property,
a product, or a service that is not subject to taxation under this chapter, the entire
transaction is subject to taxation under this chapter unless the seller, at the time of
the transaction:
(A)
separately states the portion of the transaction that is not subject to taxation
under this chapter on an invoice, bill of sale, or similar document provided to
the purchaser; or
(B)
is able to identify by reasonable and verifiable standards, from the books and
records the seller keeps in the seller's regular course of business, the portion of
the transaction that is not subject to taxation under this chapter.
(ii)
A purchaser and a seller may correct the taxability of a transaction if:
(A)
after the transaction occurs, the purchaser and the seller discover that the
portion of the transaction that is not subject to taxation under this chapter was
not separately stated on an invoice, bill of sale, or similar document provided
to the purchaser because of an error or ignorance of the law; and
(B)
the seller is able to identify by reasonable and verifiable standards, from the
books and records the seller keeps in the seller's regular course of business, the
portion of the transaction that is not subject to taxation under this chapter.
(iii)
For purposes of Subsections
(2)(g)(i)
and
(ii)
, books and records that a seller
keeps in the seller's regular course of business includes books and records the
seller keeps in the regular course of business for nontax purposes.
(h)
(i)
If the sales price of a transaction is attributable to two or more items of tangible
personal property, products, or services that are subject to taxation under this
chapter at different rates, the entire purchase is subject to taxation under this
chapter at the higher tax rate unless the seller, at the time of the transaction:
(A)
separately states the items subject to taxation under this chapter at each of the
different rates on an invoice, bill of sale, or similar document provided to the
purchaser; or
(B)
is able to identify by reasonable and verifiable standards the tangible personal
property, product, or service that is subject to taxation under this chapter at the
lower tax rate from the books and records the seller keeps in the seller's regular
course of business.
(ii)
For purposes of Subsection
(2)(h)(i)
, books and records that a seller keeps in the
seller's regular course of business includes books and records the seller keeps in
the regular course of business for nontax purposes.
(i)
Subject to Subsections
(2)(j)
and
(k)
, a tax rate repeal or tax rate change for a tax rate
imposed under the following shall take effect on the first day of a calendar quarter:
(i)
Subsection
(2)(a)(i)(A)
;
(ii)
Subsection
(2)(a)(i)(B)
;
(iii)
Subsection
(2)(b)(i)
;
(iv)
Subsection
(2)(c)(i)
; or
(v)
Subsection
(2)(f)(i)(A)
.
(j)
(i)
A tax rate increase takes effect on the first day of the first billing period that
begins on or after the effective date of the tax rate increase if the billing period for
the transaction begins before the effective date of a tax rate increase imposed
under:
(A)
Subsection
(2)(a)(i)(A)
;
(B)
Subsection
(2)(a)(i)(B)
;
(C)
Subsection
(2)(b)(i)
;
(D)
Subsection
(2)(c)(i)
; or
(E)
Subsection
(2)(f)(i)(A)
.
(ii)
The repeal of a tax or a tax rate decrease applies to a billing period if the billing
statement for the billing period is rendered on or after the effective date of the
repeal of the tax or the tax rate decrease imposed under:
(A)
Subsection
(2)(a)(i)(A)
;
(B)
Subsection
(2)(a)(i)(B)
;
(C)
Subsection
(2)(b)(i)
;
(D)
Subsection
(2)(c)(i)
; or
(E)
Subsection
(2)(f)(i)(A)
.
(k)
(i)
For a tax rate described in Subsection
(2)(k)(ii)
, if a tax due on a catalogue sale
is computed on the basis of sales and use tax rates published in the catalogue, a
tax rate repeal or change in a tax rate takes effect:
(A)
on the first day of a calendar quarter; and
(B)
beginning 60 days after the effective date of the tax rate repeal or tax rate
change.
(ii)
Subsection
(2)(k)(i)
applies to the tax rates described in the following:
(A)
Subsection
(2)(a)(i)(A)
;
(B)
Subsection
(2)(a)(i)(B)
;
(C)
Subsection
(2)(b)(i)
;
(D)
Subsection
(2)(c)(i)
; or
(E)
Subsection
(2)(f)(i)(A)
.
(iii)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
the commission may by rule define the term "catalogue sale."
(l)
(i)
For a location described in Subsection
(2)(l)(ii)
, the commission shall determine
the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel
based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other
fuel at the location.
(ii)
Subsection
(2)(l)(i)
applies to a location where gas, electricity, heat, coal, fuel oil,
or other fuel is furnished through a single meter for two or more of the following
uses:
(A)
a commercial use;
(B)
an industrial use; or
(C)
a residential use.
(3)
(a)
The commission shall deposit the following state taxes into the General Fund:
(i)
the tax imposed by Subsection
(2)(a)(i)(A)
;
(ii)
the tax imposed by Subsection
(2)(b)(i)
;
(iii)
the tax imposed by Subsection
(2)(c)(i)
;
(iv)
the tax imposed by Subsection
(2)(d)
; and
(v)
the tax imposed by Subsection
(2)(f)(i)(A)
.
(b)
The commission shall distribute the following local taxes to a county, city, or town
as provided in this chapter:
(i)
the tax imposed by Subsection
(2)(a)(ii)
;
(ii)
the tax imposed by Subsection
(2)(b)(ii)
;
(iii)
the tax imposed by Subsection
(2)(c)(ii)
; and
(iv)
the tax imposed by Subsection
(2)(f)(i)(B)
.
(4)
(a)
Notwithstanding Subsection
(3)(a)
, for each fiscal year the commission shall make
the deposits described in Subsections
(4)(b)
through
(4)(h)
from the revenue from the
taxes imposed by:
(i)
Subsection
(2)(a)(i)(A)
;
(ii)
Subsection
(2)(b)(i)
;
(iii)
Subsection
(2)(c)(i)
; and
(iv)
Subsection
(2)(f)(i)(A)
.
(b)
The commission shall deposit 15% of the difference between 1.4543% of the
revenue described in Subsection
(4)(a)
and the deposits made under Subsection
(5)(b)
,
into the Water Rights Restricted Account created in Section
73-2-1.6
.
(c)
The commission shall deposit 85% of the difference between 1.4543% of the revenue
described in Subsection
(4)(a)
and the deposits made under Subsection
(5)(b)
, into
the Water Resources Conservation and Development Fund created in Section
73-10-24
for use by the Division of Water Resources for:
(i)
preconstruction costs:
(A)
as defined in Subsection
73-26-103(6)
for projects authorized by Title 73,
Chapter 26, Bear River Development Act; and
(B)
as defined in Subsection
73-28-103(8)
for the Lake Powell Pipeline project
authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
(ii)
the cost of employing a civil engineer to oversee any project authorized by Title
73, Chapter 26, Bear River Development Act;
(iii)
the cost of employing a civil engineer to oversee the Lake Powell Pipeline
project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development
Act; and
(iv)
other uses authorized under Sections
73-10-24
,
73-10-25.1
, and
73-10-30
, and
Subsection
(5)(b)(iv)(B)
after funding the uses specified in Subsections
(4)(c)(i)

through (iii).
(d)
The commission shall deposit 1.4543% of the revenue described in Subsection
(4)(a)

into the Water Infrastructure Restricted Account created in Section
73-10g-103
.
(e)
(i)
Subject to Subsection
(4)(e)(ii)
, the commission shall deposit 26.24% of the
revenue described in Subsection
(4)(a)
into the Transportation Investment Fund of
2005 created in Section
72-2-124
.
(ii)
The commission shall annually reduce the deposit described in Subsection
(4)(e)(i)
by the sum of:
(A)
$1,813,400;
(B)
the earmark described in Subsection
(5)(c)
; and
(C)
an amount equal to 35% of the revenue generated in the current fiscal year by
the portion of the tax imposed on motor and special fuel that is sold, used, or
received in the state that exceeds 29.4 cents per gallon.
(iii)
The amount described in Subsection
(4)(e)(ii)(C)
shall be annually deposited into
the Transit Transportation Investment Fund created in Section
72-2-124
.
(f)
The commission shall deposit .44% of the revenue described in Subsection
(4)(a)
into
the Cottonwood Canyons Transportation Investment Fund created in Section
72-2-124
.
(g)
The commission shall deposit 1% of the revenue described in Subsection
(4)(a)
into
the Commuter Rail Subaccount created in Section
72-2-124
.
(h)
The commission shall deposit 1% of the revenue described in Subsection
(4)(a)
into
the Outdoor Adventure Infrastructure Restricted Account created in Section
51-9-902

as follows:
(i)
into the Outdoor Adventure Infrastructure Restricted Account created in Section
51-9-902
, an amount equal to the amount that was deposited into the Outdoor
Adventure Infrastructure Restricted Account in fiscal year 2025; and
(ii)
for any amount exceeding the amount described in Subsection
(4)(h)(i)
, 50% into
the Outdoor Adventure Infrastructure Restricted Account and 50% to the Utah
Fairpark Area Investment and Restoration District created in Section
11-70-201
.
(5)
(a)
Notwithstanding Subsection
(3)(a)
, each fiscal year the commission shall make
the deposits described in this Subsection
(5)
.
(b)
(i)
(A)
The commission shall deposit $500,000 to the Department of Natural
Resources to be used for watershed rehabilitation or restoration.
(B)
At the end of each fiscal year, 100% of any unexpended amount described in
Subsection
(5)(b)(i)(A)
shall lapse into the Water Resources Conservation and
Development Fund created in Section
73-10-24
.
(ii)
The commission shall deposit $150,000 to the Division of Water Resources for
cloud-seeding projects authorized by Title 73, Chapter 15, Modification of
Weather.
(iii)
The commission shall deposit $525,000 into the Division of Conservation
created in Section
4-46-401
to implement water related programs.
(iv)
The commission shall deposit $7,175,000 into the Water Resources Conservation
and Development Fund created in Section
73-10-24
for use by the Division of
Water Resources:
(A)
for the uses allowed of the Water Resources Conservation and Development
Fund under Section
73-10-24
;
(B)
to conduct hydrologic and geotechnical investigations by the Division of
Water Resources in a cooperative effort with other state, federal, or local
entities, for the purpose of quantifying surface and ground water resources and
describing the hydrologic systems of an area in sufficient detail so as to enable
local and state resource managers to plan for and accommodate growth in
water use without jeopardizing the resource;
(C)
to fund state required dam safety improvements; and
(D)
to protect the state's interest in interstate water compact allocations, including
the hiring of technical and legal staff.
(v)
The commission shall deposit $3,587,500 into the Utah Wastewater Loan
Program Subaccount created in Section
73-10c-5
for use by the Water Quality
Board to fund wastewater projects.
(vi)
The commission shall deposit $3,587,500 into the Drinking Water Loan Program
Subaccount created in Section
73-10c-5
for use by the Division of Drinking Water
to:
(A)
provide for the installation and repair of collection, treatment, storage, and
distribution facilities for any public water system, as defined in Section
19-4-102
;
(B)
develop underground sources of water, including springs and wells; and
(C)
develop surface water sources.
(vii)
The commission shall deposit $2,450,000 to the Division of Wildlife Resources
to:
(A)
implement the measures described in Subsections
23A-3-214(3)(a)
through
(d) to protect sensitive plant and animal species; or
(B)
award grants, up to the amount authorized by the Legislature in an
appropriations act, to political subdivisions of the state to implement the
measures described in Subsections
23A-3-214(3)(a)
through (d) to protect
sensitive plant and animal species.
(viii)
Funds transferred to the Division of Wildlife Resources under Subsection
(5)(b)(vii)(A)
may not be used to assist the United States Fish and Wildlife
Service or any other person to list or attempt to have listed a species as threatened
or endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531, et
seq.
(ix)
At the end of each fiscal year, any unexpended amounts described in Subsections
(5)(b)(vii)(A)
and
(B)
shall lapse:
(A)
50% into the Water Resources Conservation and Development Fund created
in Section
73-10-24
;
(B)
25% into the Utah Wastewater Loan Program Subaccount created in Section
73-10c-5
; and
(C)
25% into the Drinking Water Loan Program Subaccount created in Section
73-10c-5
.
(x)
The commission shall allocate $175,000 to the Division of Water Rights to cover
the costs incurred in hiring legal and technical staff for the adjudication of water
rights.
(xi)
At the end of each fiscal year, any unexpended amounts described in Subsection
(5)(b)(x)
shall lapse:
(A)
50% into the Water Resources Conservation and Development Fund created
in Section
73-10-24
;
(B)
25% into the Utah Wastewater Loan Program Subaccount created in Section
73-10c-5
; and
(C)
25% into the Drinking Water Loan Program Subaccount created in Section
73-10c-5
.
(c)
The commission shall deposit $45,000,000 into the Active Transportation Investment
Fund created in Section
72-2-124
.
(d)
The commission shall deposit $533,750 into the Qualified Emergency Food
Agencies Fund created by and expended in accordance with Section
35A-8-1009
.
(e)
The commission shall deposit $200,000 into the General Fund as a dedicated credit
for the sole use of the Search and Rescue Financial Assistance Program created by
and to be expended in accordance with Title 53, Chapter 2a, Part 11, Search and
Rescue Act.
(6)
(a)
The rate specified in this Subsection
(6)
is 0.15%.
(b)
Notwithstanding Subsection
(3)(a)
, the commission shall, for a fiscal year beginning
on or after July 1, 2019, annually transfer the amount of revenue collected from the
rate described in Subsection
(6)(a)
on the transactions that are subject to the sales and
use tax under Subsection
(2)(a)(i)(B)
into the Medicaid ACA Fund created in Section
26B-1-315
.
(7)
(a)
Notwithstanding Subsection
(3)(a)
and except as provided in Subsections
(11)
,
(12), and (13), and as described in Section
63N-3-610
, beginning the first day of a
calendar quarter one year after the sales and use tax boundary for a housing and
transit reinvestment zone is established under Title 63N, Chapter 3, Part 6, Housing
and Transit Reinvestment Zone Act, the commission, at least annually, shall transfer
an amount equal to 15% of the sales and use tax increment from the sales and use tax
imposed by Subsection
(2)(a)(i)(A)
at a 4.7% rate, on transactions occurring within
an established sales and use tax boundary, as defined in Section
63N-3-602
, into the
Transit Transportation Investment Fund created in Section
72-2-124
.
(b)
Beginning no sooner than January 1, 2026, notwithstanding Subsection
(3)(a)
, and
except as provided in Subsections
(11)
, (12), and (13), and as described in Section
63N-3-610.1
, beginning the first day of a calendar quarter after the year set in the
proposal and after the sales and use tax boundary for a convention center
reinvestment zone is established in a capital city under Title 63N, Chapter 3, Part 6,
Housing and Transit Reinvestment Zone Act, the commission, at least annually, shall
transfer an amount equal to 50% of the sales and use tax increment as defined in
Section
63N-3-602
from the sales and use tax imposed by Subsection
(2)(a)(i)(A)
at a
4.7% rate, on transactions occurring within an established sales and use tax boundary,
as defined in Section
63N-3-602
, to a convention center public infrastructure district
created in accordance with Section
17D-4-202.1
and specified in the convention
center reinvestment zone proposal submitted
pursuant to
in accordance with
Title
63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act.
(8)
Notwithstanding Subsection
(3)(a)
and except as provided in Subsections
(11)
, (12), and
(13), beginning October 1, 2024 the commission shall transfer to the Utah Fairpark Area
Investment and Restoration District, created in Section
11-70-201
, the revenue from the
sales and use tax imposed by Subsection
(2)(a)(i)(A)
, on transactions occurring within
the district sales tax area, as defined in Section
11-70-101
.
(9)
(a)
As used in this Subsection
(9)
:
(i)
"Additional land" means point of the mountain state land described in Subsection
11-59-102(6)(b)
that the point of the mountain authority acquires after the point of
the mountain authority provides the commission a map under Subsection
(9)(c)
.
(ii)
"Point of the mountain authority" means the Point of the Mountain State Land
Authority, created in Section
11-59-201
.
(iii)
"Point of the mountain state land" means the same as that term is defined in
Section
11-59-102
.
(b)
Notwithstanding Subsection
(3)(a)
and except as provided in Subsections
(11)
, (12),
and (13), the commission shall distribute to the point of the mountain authority 50%
of the revenue from the sales and use tax imposed by Subsection
(2)(a)(i)(A)
, on
transactions occurring on the point of the mountain state land.
(c)
The distribution under Subsection
(9)(b)
shall begin the next calendar quarter that
begins at least 90 days after the point of the mountain authority provides the
commission a map that:
(i)
accurately describes the point of the mountain state land; and
(ii)
the point of the mountain authority certifies as accurate.
(d)
A distribution under Subsection
(9)(b)
with respect to additional land shall begin the
next calendar quarter that begins at least 90 days after the point of the mountain
authority provides the commission a map of point of the mountain state land that:
(i)
accurately describes the point of the mountain state land, including the additional
land; and
(ii)
the point of the mountain authority certifies as accurate.
(e)
(i)
Upon the payment in full of bonds secured by the sales and use tax revenue
distributed to the point of the mountain authority under Subsection
(9)(b)
, the
point of the mountain authority shall immediately notify the commission in
writing that the bonds are paid in full.
(ii)
The commission shall discontinue distributions of sales and use tax revenue under
Subsection
(9)(b)
at the beginning of the calendar quarter that begins at least 90
days after the date that the commission receives the written notice under
Subsection
(9)(e)(i)
.
(10)
Notwithstanding Subsection
(3)(a)
, the amount of state sales tax revenues described in
Section
63N-2-503.5
is deposited into the Convention Incentive Fund created in Section
63N-2-503.5
.
(11)
(a)
As used in this Subsection
(11)
:
(i)
"Applicable percentage" means:
(A)
for a housing and transit reinvestment zone created under Title 63N, Chapter
3, Part 6, Housing and Transit Reinvestment Zone Act, 15% of the revenue
from the sales and use tax imposed by Subsection
(2)(a)(i)(A)
at a 4.7% rate
for sales occurring within the qualified development zone described in
Subsection
(11)(a)(ii)(A)
;
(B)
for the Utah Fairpark Area Investment and Restoration District created in
Section
11-70-201
, the revenue from the sales and use tax imposed by
Subsection
(2)(a)(i)(A)
at a 4.7% rate for sales occurring within the qualified
development zone described in Subsection
(11)(a)(ii)(B)
; and
(C)
for the Point of the Mountain State Land Authority created in Section
11-59-201
, 50% of the revenue from sales and use tax imposed by Subsection
(2)(a)(i)(A)
at a 4.7% rate for sales occurring within the qualified development
zone described in Subsection
(11)(a)(ii)(C)
.
(ii)
"Qualified development zone" means:
(A)
the sales and use tax boundary of a housing and transit reinvestment zone
created under Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment
Act;
(B)
the district sales tax boundary as defined in Section
11-70-101
for the Utah
Fairpark Area Investment and Restoration District, created in Section
11-70-201
; or
(C)
the sales and use tax boundary of point of the mountain state land, as defined
in Section
11-59-102
, under the Point of the Mountain State Land Authority
created in Section
11-59-201
.
(iii)
"Schedule J sale" means a sale reported on State Tax Commission Form
TC-62M, Schedule J or a substantially similar form as designated by the
commission.
(b)
Revenue generated from the applicable percentage by a Schedule J sale within a
qualified development zone shall be deposited into the General Fund.
(12)
(a)
As used in Subsections
(12)
and
(13)
:
(i)
"Applicable percentage" means, for a convention center reinvestment zone created
in a capital city under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, an amount equal to 50% of the sales and use tax
increment, as that term is defined in Section
63N-3-602
, from the sales and use tax
imposed by Subsection
(2)(a)(i)(A)
at a 4.7% rate for sales occurring within the
qualified development zone described in Subsection
(12)(a)(ii)
.
(ii)
"Qualified development zone" means the sales and use tax boundary of a
convention center reinvestment zone created in a capital city under Title 63N,
Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act.
(iii)
"Qualifying construction materials" means construction materials that are:
(A)
delivered to a delivery outlet within a qualified development zone; and
(B)
intended to be permanently attached to real property within the qualified
development zone.
(b)
For a sale of qualifying construction materials, the commission shall distribute the
product calculated in Subsection
(12)(c)
to a qualified development zone if the seller
of the construction materials:
(i)
establishes a delivery outlet with the commission within the qualified development
zone;
(ii)
reports the sales of the construction materials to the delivery outlet described in
Subsection
(12)(b)(i)
; and
(iii)
does not report the sales of the construction materials on a simplified electronic
return.
(c)
For the purposes of Subsection
(12)(b)
, the product is equal to:
(i)
the sales price or purchase price of the qualifying construction materials; and
(ii)
the applicable percentage.
(13)
(a)
As used in this Subsection
(13)
, "Schedule J sale" means a sale reported on State
Tax Commission Form TC-62M, Schedule J, or a substantially similar form as
designated by the commission.
(b)
Revenue generated from the applicable percentage by a Schedule J sale within a
qualified development zone shall be distributed into the General Fund.
Section 50. Section
72-1-213.1
is amended to read:
72-1-213.1
Effective
01/01/27
. Road usage charge program.
(1)
As used in this section:
(a)
"Account manager" means an entity under contract with the department to administer
and manage the road usage charge program.
(b)
"Alternative fuel vehicle" means:
(i)
an electric motor vehicle as defined in Section
41-1a-102
; or
(ii)
a motor vehicle powered exclusively by a fuel other than:
(A)
motor fuel;
(B)
diesel fuel;
(C)
natural gas; or
(D)
propane.
(c)
"Payment period" means the interval during which an owner is required to report
mileage and pay the appropriate road usage charge according to the terms of the
program.
(d)
"Program" means the road usage charge program established and described in this
section.
(e)
"Road usage charge cap" means the maximum fee charged to a participant in the
program for a registration period.
(f)
"Road usage charge rate" means the per-mile usage fee charged to a participant in the
program.
(2)
There is established a road usage charge program as described in this section.
(3)
(a)
The department shall implement and oversee the administration of the program,
which shall begin on January 1, 2020.
(b)
To implement and administer the program, the department may contract with an
account manager.
(4)
(a)
The owner or lessee of an alternative fuel vehicle may apply for enrollment of the
alternative fuel vehicle in the program.
(b)
If an application for enrollment into the program is approved by the department, the
owner or lessee of an alternative fuel vehicle may participate in the program in lieu of
paying the fee described in Subsection
41-1a-1206(1)(h)
or
(2)(b)
41-1a-1206(3)(h)
.
(5)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, and
consistent with this section, the department:
(a)
shall make rules to establish:
(i)
processes and terms for enrollment into and withdrawal or removal from the
program;
(ii)
payment periods and other payment methods and procedures for the program;
(iii)
standards for mileage reporting mechanisms for an owner or lessee of an
alternative fuel vehicle to report mileage as part of participation in the program;
(iv)
standards for program functions for mileage recording, payment processing,
account management, and other similar aspects of the program;
(v)
contractual terms between an owner or lessee of an alternative fuel vehicle owner
and an account manager for participation in the program;
(vi)
contractual terms between the department and an account manager, including
authority for an account manager to enforce the terms of the program;
(vii)
procedures to provide security and protection of personal information and data
connected to the program, and penalties for account managers for violating
privacy protection rules;
(viii)
penalty procedures for a program participant's failure to pay a road usage
charge or tampering with a device necessary for the program; and
(ix)
department oversight of an account manager, including privacy protection of
personal information and access and auditing capability of financial and other
records related to administration of the program; and
(b)
may make rules to establish:
(i)
an enrollment cap for certain alternative fuel vehicle types to participate in the
program;
(ii)
a process for collection of an unpaid road usage charge or penalty; or
(iii)
integration of the program with other similar programs, such as tolling.
(6)
Revenue generated by the road usage charge program and relevant penalties shall be
deposited into the Road Usage Charge Program Special Revenue Fund.
(7)
(a)
The department may:
(i)
(A)
impose a penalty for failure to timely pay a road usage charge according to
the terms of the program or tampering with a device necessary for the program;
and
(B)
request that the Division of Motor Vehicles place a hold on the registration of
the owner's or lessee's alternative fuel vehicle for failure to pay a road usage
charge or penalty according to the terms of the program;
(ii)
send correspondence to the owner of an alternative fuel vehicle to inform the
owner or lessee of:
(A)
the road usage charge program, implementation, and procedures;
(B)
an unpaid road usage charge and the amount of the road usage charge to be
paid to the department;
(C)
the penalty for failure to pay a road usage charge within the time period
described in Subsection
(7)
(a)(iii); and
(D)
a hold being placed on the owner's or lessee's registration for the alternative
fuel vehicle, if the road usage charge and penalty are not paid within the time
period described in Subsection
(7)(a)(iii)
, which would prevent the renewal of
the alternative fuel vehicle's registration; and
(iii)
require that the owner or lessee of the alternative fuel vehicle pay the road usage
charge to the department within 30 days of the date when the department sends
written notice of the road usage charge to the owner or lessee.
(b)
The department shall send the correspondence and notice described in Subsection
(7)(a)
to the owner of the alternative fuel vehicle according to the terms of the
program.
(8)
(a)
The Division of Motor Vehicles and the department shall share and provide access
to information pertaining to an alternative fuel vehicle and participation in the
program including:
(i)
registration and ownership information pertaining to an alternative fuel vehicle;
(ii)
information regarding the failure of an alternative fuel vehicle owner or lessee to
pay a road usage charge or penalty imposed under this section within the time
period described in Subsection
(7)(a)(iii)
; and
(iii)
the status of a request for a hold on the registration of an alternative fuel vehicle.
(b)
If the department requests a hold on the registration in accordance with this section,
the Division of Motor Vehicles may not renew the registration of a motor vehicle
under
Title 41, Chapter 1a, Part 2, Registration
, until the department withdraws the
hold request.
(9)
The owner of an alternative fuel vehicle may apply for enrollment in the program or
withdraw from the program according to the terms established by the department
pursuant to
in accordance with
rules made under Subsection
(5)
.
(10)
If enrolled in the program, the owner or lessee of an alternative fuel vehicle shall:
(a)
report mileage driven as required by the department
pursuant to
in accordance with

Subsection
(5)
;
(b)
pay the road usage fee for each payment period in accordance with Subsection
(5)
;
and
(c)
comply with all other provisions of this section and other requirements of the
program.
(11)
The department shall submit annually, on or before October 1, to the Transportation
Interim Committee, an electronic report that:
(a)
states for the preceding fiscal year:
(i)
the amount of revenue collected from the program;
(ii)
the participation rate in the program; and
(iii)
the department's costs to administer the program; and
(b)
provides for the current fiscal year, an estimate of:
(i)
the revenue that will be collected from the program;
(ii)
the participation rate in the program; and
(iii)
the department's costs to administer the program.
(12)
(a)
Beginning on January 1, 2023:
(i)
the road usage charge rate is 1.0 cent per mile; and
(ii)
the road usage charge cap is:
(A)
$130.25 for an annual registration period; and
(B)
$100.75 for a six-month registration period.
(b)
(a)
Beginning on January 1,
2026
2027
:
(i)
the road usage charge rate is 1.25 cents per mile; and
(ii)
the road usage charge cap is
:

(A)
$180
$185.25
for an annual registration period
; and
.
(B)
$139 for a six-month registration period.
(c)
(b)
Beginning on January 1, 2032:
(i)
the road usage charge rate is 1.5 cents per mile, unless the commission establishes
a different road usage charge rate in accordance with Subsection
(13)
; and
(ii)
the road usage charge cap is
:

(A)
$240 for an annual registration period
; and
.
(B)
$185 for a six-month registration period.
(d)
(c)
Beginning in
2024
2028
, the department shall, on January 1, annually adjust the
road usage charge rates described in this Subsection
(12)
by taking the road usage
charge rate for the previous year and adding an amount equal to the greater of:
(i)
an amount calculated by multiplying the road usage charge rate of the previous
year by the actual percentage change during the previous fiscal year in the
Consumer Price Index as determined by the State Tax Commission; and
(ii)
0.
(e)
(d)
Beginning in
2024
2028
, the State Tax Commission shall, on January 1,
annually adjust the road usage charge caps described in this Subsection
(12)
by
taking the road usage charge cap for the previous year and adding an amount equal to
the greater of:
(i)
an amount calculated by multiplying the road usage charge cap of the previous
year by the actual percentage change during the previous fiscal year in the
Consumer Price Index; and
(ii)
0.
(f)
(e)
The amounts calculated as described in Subsection
(12)(d)
(12)(c)
shall be
rounded up to the nearest .01 cent.
(g)
(f)
The amounts calculated as described in Subsection
(12)(e)
(12)(d)
shall be
rounded up to the nearest 25 cents.
(h)
(g)
On or before January 1 of each year, the department shall publish:
(i)
the adjusted road usage charge rate described in Subsection
(12)(d)
(12)(c)
; and
(ii)
adjusted road usage charge cap described in Subsection
(12)(e)
(12)(d)
.
(13)
(a)
Beginning January 1, 2032, the commission may establish by rule made in
accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the road
usage charge rate for each type of alternative fuel vehicle.
(b)
(i)
Before making rules in accordance with Subsection
(13)(a)
, the commission
shall consult with the department regarding the road usage charge rate for each
type of alternative fuel vehicle.
(ii)
The department shall cooperate with and make recommendations to the
commission regarding the road usage charge rate for each type of alternative fuel
vehicle.
Section 51. Section
72-1-213.2
is amended to read:
72-1-213.2
Effective
01/01/27
. Road Usage Charge Program Special Revenue
Fund -- Revenue.
(1)
There is created an expendable special revenue fund within the Transportation Fund
known as the "Road Usage Charge Program Special Revenue Fund."
(2)
(a)
The fund shall be funded from the following sources:
(i)
revenue collected by the department under Section
72-1-213.1
;
(ii)
appropriations made to the fund by the Legislature;
(iii)
contributions from other public and private sources for deposit into the fund;
(iv)
interest earnings on cash balances; and
(v)
money collected for repayments and interest on fund money.
(b)
If the revenue derived from the sources described in Subsection
(2)(a)
is insufficient
to cover the costs of administering the road usage charge program, subject to
Subsection
72-2-107(1)
, the department may transfer into the fund revenue deposited
into the Transportation Fund from the fee described in
Subsections
41-1a-1206(1)(h)

and
(2)(b)
Subsection
41-1a-1206(3)(h)
in an amount sufficient to enable the
department to administer the road usage charge program.
(3)
(a)
Revenue generated by the road usage charge program and relevant penalties shall
be deposited into the Road Usage Charge Program Special Revenue Fund.
(b)
Revenue in the Road Usage Charge Program Special Revenue Fund is nonlapsing.
(4)
The department may use revenue deposited into the Road Usage Charge Program
Special Revenue Fund:
(a)
to cover the costs of administering the program; and
(b)
for the purposes described in Subsection
(5)
.
(5)
If revenue collected by the department under Section
72-1-213.1
in a fiscal year is
sufficient to cover all costs related to administering the road usage charge program in
that fiscal year, the department shall deposit any excess revenue collected by the
department under Section
72-1-213.1
from the Road Usage Charge Program Special
Revenue Fund into the Transportation Fund for appropriation and apportionment in
accordance with Section
72-2-107
.
Section 52. Section
72-2-117.5
is amended to read:
72-2-117.5
Effective
01/01/27
. Definitions -- Local Highway and
Transportation Corridor Preservation Fund -- Disposition of fund money.
(1)
As used in this section:
(a)
"Council of governments" means a decision-making body in each county composed
of membership including the county governing body and the mayors of each
municipality in the county.
(b)
"Metropolitan planning organization" has the same meaning as defined in Section
72-1-208.5
.
(2)
There is created the Local Highway and Transportation Corridor Preservation Fund
within the Transportation Fund.
(3)
The fund shall be funded from the following sources:
(a)
a local option highway construction and transportation corridor preservation
fee
tax

imposed under Section
41-1a-1222
;
(b)
appropriations made to the fund by the Legislature;
(c)
contributions from other public and private sources for deposit into the fund;
(d)
all money collected from rents and sales of real property acquired with fund money;
(e)
proceeds from general obligation bonds, revenue bonds, or other obligations issued
as authorized by
Title 63B, Bonds
; and
(f)
sales and use tax revenues deposited into the fund in accordance with
Title 59,
Chapter 12, Part 22, Local Option Sales and Use Taxes for Transportation Act
.
(4)
(a)
The fund shall earn interest.
(b)
All interest earned on fund money shall be deposited into the fund.
(c)
The State Tax Commission shall allocate the revenues:
(i)
provided under Subsection
(3)(a)
to each county imposing a local option highway
construction and transportation corridor preservation
fee
tax
under Section
41-1a-1222
;
(ii)
provided under Subsection
59-12-2217(2)
to each county imposing a county
option sales and use tax for transportation; and
(iii)
provided under Subsection
(3)(f)
to each county of the second class or city or
town within a county of the second class that imposes the sales and use tax
authorized by Section
59-12-2218
.
(d)
The department shall distribute the funds allocated to each county, city, or town
under Subsection
(4)(c)
to each county, city, or town.
(e)
The money allocated and distributed under this Subsection
(4)
:
(i)
shall be used for the purposes provided in this section for each county, city, or
town;
(ii)
is allocated to each county, city, or town as provided in this section with the
condition that the state will not be charged for any asset purchased with the money
allocated and distributed under this Subsection
(4)
, unless there is a written
agreement in place with the department
prior to
before
the purchase of the asset
stipulating a reimbursement by the state to the county, city, or town of no more
than the original purchase price paid by the county, city, or town; and
(iii)
is considered a local matching contribution for the purposes described under
Section
72-2-123
if used on a state highway.
(f)
Administrative costs of the department to implement this section shall be paid from
the fund.
(5)
(a)
A highway authority may acquire real property or any interests in real property for
state, county, and municipal transportation corridors subject to:
(i)
money available in the fund to each county under Subsection
(4)
; and
(ii)
the provisions of this section.
(b)
Fund money may be used to pay interest on debts incurred in accordance with this
section.
(c)
(i)
(A)
Fund money may be used to pay maintenance costs of properties
acquired under this section but limited to a total of 5% of the purchase price of
the property.
(B)
Any additional maintenance cost shall be paid from funds other than under
this section.
(C)
Revenue generated by any property acquired under this section is excluded
from the limitations under this Subsection
(5)(c)(i)
.
(ii)
Fund money may be used to pay direct costs of acquisition of properties acquired
under this section.
(d)
Fund money allocated and distributed under Subsection
(4)
may be used by a county
highway authority for countywide transportation or public transit planning if:
(i)
the county's planning focus area is outside the boundaries of a metropolitan
planning organization;
(ii)
the transportation planning is part of the county's continuing, cooperative, and
comprehensive process for transportation or public transit planning, transportation
corridor preservation, right-of-way acquisition, and project programming;
(iii)
no more than four years allocation every 20 years to each county is used for
transportation planning under this Subsection
(5)(d)
; and
(iv)
the county otherwise qualifies to use the fund money as provided under this
section.
(e)
(i)
Subject to Subsection
(11)
, fund money allocated and distributed under
Subsection
(4)
may be used by a county highway authority for transportation
corridor planning that is part of the transportation corridor elements of an ongoing
work program of transportation or public transit projects.
(ii)
The transportation corridor planning under Subsection
(5)(e)(i)
shall be under the
direction of:
(A)
the metropolitan planning organization if the county is within the boundaries
of a metropolitan planning organization; or
(B)
the department if the county is not within the boundaries of a metropolitan
planning organization.
(f)
(i)
A county, city, or town that imposes a local option highway construction and
transportation corridor preservation
fee
tax
under Section
41-1a-1222
may elect
to administer the funds allocated and distributed to that county, city, or town
under Subsection
(4)
as a revolving loan fund.
(ii)
If a county, city, or town elects to administer the funds allocated and distributed
to that county, city, or town under Subsection
(4)
as a revolving loan fund, a local
highway authority shall repay the fund money authorized for the project to the
fund.
(iii)
A county, city, or town that elects to administer the funds allocated and
distributed to that county, city, or town under Subsection
(4)
as a revolving loan
fund shall establish repayment conditions of the money to the fund from the
specified project funds.
(g)
(i)
Subject to the restrictions in Subsections
(5)(g)(ii)
and
(iii)
, fund money may be
used by a county of the third, fourth, fifth, or sixth class or by a city or town
within a county of the third, fourth, fifth, or sixth class for:
(A)
the construction, operation, or maintenance of a class B road or class C road;
or
(B)
the restoration or repair of survey monuments associated with transportation
infrastructure.
(ii)
A county, city, or town may not use more than 50% of the current balance of fund
money allocated to the county, city, or town for the purposes described in
Subsection
(5)(g)(i)
.
(iii)
A county, city, or town may not use more than 50% of the fund revenue
collections allocated to a county, city, or town in the current fiscal year for the
purposes described in Subsection
(5)(g)(i)
.
(6)
(a)
(i)
The Local Highway and Transportation Corridor Preservation Fund shall be
used to preserve transportation corridors, promote long-term statewide
transportation planning, save on acquisition costs, and promote the best interests
of the state in a manner which minimizes impact on prime agricultural land.
(ii)
The Local Highway and Transportation Corridor Preservation Fund shall only be
used to preserve a transportation corridor that is right-of-way:
(A)
in a county of the first or second class for:
(I)
a state highway;
(II)
a principal arterial highway as defined in Section
72-4-102.5
;
(III)
a minor arterial highway as defined in Section
72-4-102.5
;
(IV)
a collector highway in an urban area as defined in Section
72-4-102.5
; or
(V)
a transit facility as defined in Section
17B-2a-802
; or
(B)
in a county of the third, fourth, fifth, or sixth class for:
(I)
a state highway;
(II)
a principal arterial highway as defined in Section
72-4-102.5
;
(III)
a minor arterial highway as defined in Section
72-4-102.5
;
(IV)
a major collector highway as defined in Section
72-4-102.5
;
(V)
a minor collector road as defined in Section
72-4-102.5
; or
(VI)
a transit facility as defined in Section
17B-2a-802
.
(iii)
The Local Highway and Transportation Corridor Preservation Fund may not be
used for a transportation corridor that is primarily a recreational trail as defined
under Section
79-5-102
.
(b)
A highway authority shall authorize the expenditure of fund money after determining
that the expenditure is being made in accordance with this section from applications
that are:
(i)
endorsed by the council of governments; and
(ii)
for a right-of-way purchase for a transportation corridor authorized under
Subsection
(6)(a)(ii)
.
(7)
(a)
(i)
A council of governments shall establish a council of governments
endorsement process which includes prioritization and application procedures for
use of the money allocated to each county under this section.
(ii)
The endorsement process under Subsection
(7)(a)(i)
may include review or
endorsement of the preservation project by:
(A)
the metropolitan planning organization if the county is within the boundaries
of a metropolitan planning organization; or
(B)
the department if the county is not within the boundaries of a metropolitan
planning organization.
(b)
All fund money shall be prioritized by each highway authority and council of
governments based on considerations, including:
(i)
areas with rapidly expanding population;
(ii)
the willingness of local governments to complete studies and impact statements
that meet department standards;
(iii)
the preservation of transportation corridors by the use of local planning and
zoning processes;
(iv)
the availability of other public and private matching funds for a project;
(v)
the cost-effectiveness of the preservation projects;
(vi)
long and short-term maintenance costs for property acquired; and
(vii)
whether the transportation corridor is included as part of:
(A)
the county and municipal master plan; and
(B)
(I)
the statewide long range plan; or
(II)
the regional transportation plan of the area metropolitan planning
organization if one exists for the area.
(c)
The council of governments shall:
(i)
establish a priority list of transportation corridor preservation projects within the
county;
(ii)
submit the list described in Subsection
(7)(c)(i)
to the county's legislative body
for approval; and
(iii)
obtain approval of the list described in Subsection
(7)(c)(i)
from a majority of the
members of the county legislative body.
(d)
A county's council of governments may only submit one priority list described in
Subsection
(7)(c)(i)
per calendar year.
(e)
A county legislative body may only consider and approve one priority list described
in Subsection
(7)(c)(i)
per calendar year.
(8)
(a)
Unless otherwise provided by written agreement with another highway authority
or public transit district, the highway authority that holds the deed to the property is
responsible for maintenance of the property.
(b)
The transfer of ownership for property acquired under this section from one highway
authority to another shall include a recorded deed for the property and a written
agreement between the highway authorities or public transit district.
(9)
(a)
The proceeds from any bonds or other obligations secured by revenues of the
Local Highway and Transportation Corridor Preservation Fund shall be used for the
purposes authorized for funds under this section.
(b)
The highway authority shall pledge the necessary part of the revenues of the Local
Highway and Transportation Corridor Preservation Fund to the payment of principal
and interest on the bonds or other obligations.
(10)
(a)
A highway authority may not expend money under this section to purchase a
right-of-way for a state highway unless the highway authority has:
(i)
a transportation corridor property acquisition policy or ordinance in effect that
meets department requirements for the acquisition of real property or any interests
in real property under this section; and
(ii)
an access management policy or ordinance in effect that meets the requirements
under Subsection
72-2-117(8)
.
(b)
The provisions of Subsection
(10)(a)(i)
do not apply if the highway authority has a
written agreement with the department for the department to acquire real property or
any interests in real property on behalf of the local highway authority under this
section.
(11)
The county shall ensure, to the extent possible, that the fund money allocated and
distributed to a city or town in accordance with Subsection
(4)
is expended:
(a)
to fund a project or service as allowed by this section within the city or town to
which the fund money is allocated;
(b)
to pay debt service, principal, or interest on a bond or other obligation as allowed by
this section if that bond or other obligation is:
(i)
secured by money allocated to the city or town; and
(ii)
issued to finance a project or service as allowed by this section within the city or
town to which the fund money is allocated;
(c)
to fund transportation planning as allowed by this section within the city or town to
which the fund money is allocated; or
(d)
for another purpose allowed by this section within the city or town to which the fund
money is allocated.
(12)
Notwithstanding any other provision in this section, any amounts within the fund
allocated to a public transit district or for a public transit corridor may only be derived
from the portion of the fund that does not include constitutionally restricted sources
related to the operation of a motor vehicle on a public highway or proceeds from an
excise tax on liquid motor fuel to propel a motor vehicle.
Section 53. Section
72-2-121
is amended to read:
72-2-121
Effective
01/01/27
. County of the First Class Highway Projects Fund.
(1)
There is created a special revenue fund within the Transportation Fund known as the
"County of the First Class Highway Projects Fund."
(2)
The fund consists of money generated from the following revenue sources:
(a)
any voluntary contributions received for new construction, major renovations, and
improvements to highways within a county of the first class;
(b)
the portion of the sales and use tax described in Subsection
59-12-2214(3)(b)

deposited into or transferred to the fund;
(c)
the portion of the sales and use tax described in Section
59-12-2217
deposited into or
transferred to the fund;
(d)
a portion of the local option highway construction and transportation corridor
preservation
fee
tax
imposed in a county of the first class under Section
41-1a-1222

deposited into or transferred to the fund; and
(e)
the portion of the sales and use tax transferred into the fund as described in
Subsections
59-12-2220(4)(a)
and
59-12-2220(11)(b)
.
(3)
(a)
The fund shall earn interest.
(b)
All interest earned on fund money shall be deposited into the fund.
(4)
Subject to Subsection
(11)
, the executive director shall use the fund money only:
(a)
to pay debt service and bond issuance costs for bonds issued under Sections
63B-16-102
,
63B-18-402
, and
63B-27-102
;
(b)
for right-of-way acquisition, new construction, major renovations, and improvements
to highways within a county of the first class and to pay any debt service and bond
issuance costs related to those projects, including improvements to a highway located
within a municipality in a county of the first class where the municipality is located
within the boundaries of more than a single county;
(c)
for the construction, acquisition, use, maintenance, or operation of:
(i)
an active transportation facility for nonmotorized vehicles;
(ii)
multimodal transportation that connects an origin with a destination; or
(iii)
a facility that may include a:
(A)
pedestrian or nonmotorized vehicle trail;
(B)
nonmotorized vehicle storage facility;
(C)
pedestrian or vehicle bridge; or
(D)
vehicle parking lot or parking structure;
(d)
to transfer to the 2010 Salt Lake County Revenue Bond Sinking Fund created by
Section
72-2-121.3
the amount required in Subsection
72-2-121.3(4)(c)
minus the
amounts transferred in accordance with Subsection
72-2-124(4)(a)(v)
;
(e)
for a fiscal year beginning on or after July 1, 2013, to pay debt service and bond
issuance costs for $30,000,000 of the bonds issued under Section
63B-18-401
for the
projects described in Subsection
63B-18-401(4)(a)
;
(f)
for a fiscal year beginning on or after July 1, 2013, and after the department has
verified that the amount required under Subsection
72-2-121.3(4)(c)
is available in
the fund, to transfer an amount equal to 50% of the revenue generated by the local
option highway construction and transportation corridor preservation
fee
tax

imposed under Section
41-1a-1222
in a county of the first class:
(i)
to the legislative body of a county of the first class; and
(ii)
to be used by a county of the first class for:
(A)
highway construction, reconstruction, or maintenance projects; or
(B)
the enforcement of state motor vehicle and traffic laws;
(g)
for a fiscal year beginning on or after July 1, 2015, after the department has verified
that the amount required under Subsection
72-2-121.3(4)(c)
is available in the fund
and the transfer under Subsection
(4)(e)
has been made, to annually transfer an
amount of the sales and use tax revenue imposed in a county of the first class and
deposited into the fund in accordance with Subsection
59-12-2214(3)(b)
equal to an
amount needed to cover the debt to:
(i)
the appropriate debt service or sinking fund for the repayment of bonds issued
under Section
63B-27-102
; and
(ii)
the appropriate debt service or sinking fund for the repayment of bonds issued
under Sections
63B-31-102
and
63B-31-103
;
(h)
after the department has verified that the amount required under Subsection
72-2-121.3(4)(c)
is available in the fund and after the transfer under Subsection
(4)(d)
,
the payment under Subsection
(4)(e)
, and the transfer under Subsection
(4)(g)(i)
has
been made, to annually transfer $2,000,000 to a public transit district in a county of
the first class to fund a system for public transit;
(i)
for a fiscal year beginning on or after July 1, 2018, after the department has verified
that the amount required under Subsection
72-2-121.3(4)(c)
is available in the fund
and after the transfer under Subsection
(4)(d)
, the payment under Subsection
(4)(e)
,
and the transfer under Subsection
(4)(g)(i)
has been made, through fiscal year 2027,
to annually transfer 20%, and beginning with fiscal year 2028, and each year
thereafter for 20 years, to annually transfer 33% of the amount deposited into the
fund under Subsection
(2)(b)
to the legislative body of a county of the first class for
the following purposes:
(i)
to fund parking facilities in a county of the first class that facilitate significant
economic development and recreation and tourism within the state; and
(ii)
to be used for purposes allowed in Section
17-78-702
;
(j)
subject to Subsection
(5)
, for a fiscal year beginning on or after July 1, 2021, and for
15 years thereafter, to annually transfer the following amounts to the following cities
and the county of the first class for priority projects to mitigate congestion and
improve transportation safety:
(i)
$2,000,000 to Sandy;
(ii)
$2,300,000 to Taylorsville;
(iii)
$1,100,000 to Salt Lake City;
(iv)
$1,100,000 to West Jordan;
(v)
$1,100,000 to West Valley City;
(vi)
$800,000 to Herriman;
(vii)
$700,000 to Draper;
(viii)
$700,000 to Riverton;
(ix)
$700,000 to South Jordan;
(x)
$500,000 to Bluffdale;
(xi)
$500,000 to Midvale;
(xii)
$500,000 to Millcreek;
(xiii)
$500,000 to Murray;
(xiv)
$400,000 to Cottonwood Heights; and
(xv)
$300,000 to Holladay;
(k)
for the 2024-25, 2025-26, and 2026-27 fiscal years, and subject to revenue balances
after the distributions under Subsection
(4)(j)
, to reimburse the following
municipalities for the amounts and projects indicated, as each project progresses and
as revenue balances allow:
(i)
$3,200,000 to South Jordan for improvements to Bingham Rim Road from
Grandville Avenue to Mountain View Corridor;
(ii)
$1,960,000 to Midvale for improvements to Center Street between State Street
and 700 West;
(iii)
$3,500,000 to Salt Lake City for first and last mile public transit improvements
throughout Salt Lake City;
(iv)
$1,500,000 to Cottonwood Heights for improvements to Fort Union Boulevard
and 2300 East;
(v)
$3,450,000 to Draper for improvements to Bangerter Highway between 13800
South and I-15;
(vi)
$10,500,000 to Herriman to construct a road between U-111 and 13200 South;
(vii)
$3,000,000 to West Jordan for improvements to 1300 West;
(viii)
$1,050,000 to Riverton for improvements to the Welby Jacob Canal Trail
between 11800 South and 13800 South;
(ix)
$3,500,000 to Taylorsville for improvements to Bangerter Highway and 4700
South;
(x)
$470,000 to the department for construction of a sound wall on Bangerter
Highway at approximately 11200 South;
(xi)
$1,250,000 to Murray for improvements to Murray Boulevard between 4800
South and 5300 South;
(xii)
$1,840,000 to Magna for construction and improvements to 8400 West and 4100
South;
(xiii)
$1,000,000 to South Jordan for construction of arterial roads connecting U-111
and Old Bingham Highway;
(xiv)
$1,200,000 to Millcreek for reconstruction of and improvements to 2000 East
between 3300 South and Atkin Avenue;
(xv)
$1,230,000 to Holladay for improvements to Highland Drive between Van
Winkle Expressway and Arbor Lane;
(xvi)
$1,000,000 to Taylorsville for improvements to 4700 South at the I-215
interchange;
(xvii)
$3,750,000 to West Valley City for improvements to 4000 West between 4100
South and 4700 South and improvements to 4700 South from 4000 West to
Bangerter Highway;
(xviii)
$1,700,000 to South Jordan for improvements to Prosperity Road between
Crimson View Drive and Copper Hawk Drive;
(xix)
$2,300,000 to West Valley City for a road connecting U-111 at approximately
6200 South, then east and turning north and connecting to 5400 South;
(xx)
$1,400,000 to Magna for improvements to 8000 West between 3500 South to
4100 South;
(xxi)
$1,300,000 to Taylorsville for improvements on 4700 South between Redwood
Road and 2700 West; and
(xxii)
$3,000,000 to West Jordan for improvements to 1300 West between 6600
South and 7800 South; and
(l)
for a fiscal year beginning on or after July 1, 2026, and for 15 years thereafter, to pay
debt service and bond issuance costs for $70,000,000 of the bonds issued under
Section
63B-34-201
for the grants awarded under Part
5, Affordable Housing
Infrastructure Grants
.
(5)
(a)
If revenue in the fund is insufficient to satisfy all of the transfers described in
Subsection
(4)(j)
, the executive director shall proportionately reduce the amounts
transferred as described in Subsection
(4)(j)
.
(b)
A local government may not use revenue described in Subsection
(4)(j)
to supplant
existing class B or class C road funds that a local government has budgeted for
transportation projects.
(6)
The revenues described in Subsections
(2)(b)
,
(c)
, and
(d)
that are deposited into the
fund and bond proceeds from bonds issued under Sections
63B-16-102
,
63B-18-402
,
and
63B-27-102
are considered a local matching contribution for the purposes described
under Section
72-2-123
.
(7)
The department may expend up to $3,000,000 of revenue deposited into the account as
described in Subsection
59-12-2220(11)(b)
for public transit innovation grants, as
provided in Part
4, Public Transit Innovation Grants
.
(8)
The additional administrative costs of the department to administer this fund shall be
paid from money in the fund.
(9)
Subject to Subsection
(11)
, and notwithstanding any statutory or other restrictions on
the use or expenditure of the revenue sources deposited into this fund, the Department of
Transportation may use the money in this fund for any of the purposes detailed in
Subsection
(4)
.
(10)
Subject to Subsection
(11)
, any revenue deposited into the fund as described in
Subsection
(2)(e)
shall be used to provide funding or loans for public transit projects,
operations, and supporting infrastructure in the county of the first class.
(11)
For the first three years after a county of the first class imposes a sales and use tax
authorized in Section
59-12-2220
, revenue deposited into the fund as described in
Subsection
(2)(e)
shall be allocated as follows:
(a)
10% to the department to construct an express bus facility on 5600 West; and
(b)
90% into the County of the First Class Infrastructure Bank Fund created in Section
72-2-302
.
Section 54. Section
72-2-124
is amended to read:
72-2-124
Effective
07/01/26
Effective
01/01/27
. Transportation Investment
Fund of 2005.
(1)
There is created a capital projects fund entitled the Transportation Investment Fund of
2005.
(2)
The fund consists of money generated from the following sources:
(a)
any voluntary contributions received for the maintenance, construction,
reconstruction, or renovation of state and federal highways;
(b)
appropriations made to the fund by the Legislature;
(c)
registration fees designated under
revenues transferred into the fund as described in
Section
41-1a-1201
;
(d)
the sales and use tax revenues deposited into the fund in accordance with Section
59-12-103
;
(e)
revenues transferred to the fund in accordance with Section
72-2-106
;
(f)
revenues transferred into the fund in accordance with Subsection
72-2-121(4)(l)
; and
(g)
revenue from bond proceeds described in Section
63B-34-201
.
(3)
(a)
The fund shall earn interest.
(b)
All interest earned on fund money shall be deposited into the fund.
(4)
(a)
Except as provided in Subsection
(4)(b)
, the executive director may only use fund
money to pay:
(i)
the costs of maintenance, construction, reconstruction, or renovation to state and
federal highways prioritized by the Transportation Commission through the
prioritization process for new transportation capacity projects adopted under
Section
72-1-304
;
(ii)
the costs of maintenance, construction, reconstruction, or renovation to the
highway projects described in Subsections
63B-18-401(2)
,
(3)
, and
(4)
;
(iii)
subject to Subsection
(9)
, costs of corridor preservation, as that term is defined in
Section
72-5-401
;
(iv)
principal, interest, and issuance costs of bonds authorized by Section
63B-18-401

minus the costs paid from the County of the First Class Highway Projects Fund in
accordance with Subsection
72-2-121(4)(e)
;
(v)
for a fiscal year beginning on or after July 1, 2013, to transfer to the 2010 Salt
Lake County Revenue Bond Sinking Fund created by Section
72-2-121.3
the
amount certified by Salt Lake County in accordance with Subsection
72-2-121.3(4)(c)
as necessary to pay the debt service on $30,000,000 of the
revenue bonds issued by Salt Lake County;
(vi)
principal, interest, and issuance costs of bonds authorized by Section
63B-16-101

for projects prioritized in accordance with Section
72-2-125
;
(vii)
for fiscal year 2015-16 only, to transfer $25,000,000 to the County of the First
Class Highway Projects Fund created in Section
72-2-121
to be used for the
purposes described in Section
72-2-121
;
(viii)
if a political subdivision provides a contribution equal to or greater than 40% of
the costs needed for construction, reconstruction, or renovation of paved
pedestrian or paved nonmotorized transportation for projects that:
(A)
mitigate traffic congestion on the state highway system;
(B)
are part of an active transportation plan approved by the department; and
(C)
are prioritized by the commission through the prioritization process for new
transportation capacity projects adopted under Section
72-1-304
;
(ix)
$705,000,000 for the costs of right-of-way acquisition, construction,
reconstruction, or renovation of or improvement to the following projects:
(A)
the connector road between Main Street and 1600 North in the city of
Vineyard;
(B)
Geneva Road from University Parkway to 1800 South;
(C)
the SR-97 interchange at 5600 South on I-15;
(D)
subject to Subsection
(4)(c)
, two lanes on U-111 from Herriman Parkway to
South Jordan Parkway;
(E)
widening I-15 between mileposts 10 and 13 and the interchange at milepost 11;
(F)
improvements to 1600 North in Orem from 1200 West to State Street;
(G)
widening I-15 between mileposts 6 and 8;
(H)
widening 1600 South from Main Street in the city of Spanish Fork to SR-51;
(I)
widening US 6 from Sheep Creek to Mill Fork between mileposts 195 and 197
in Spanish Fork Canyon;
(J)
I-15 northbound between mileposts 43 and 56;
(K)
a passing lane on SR-132 between mileposts 41.1 and 43.7 between mileposts
43 and 45.1;
(L)
east Zion SR-9 improvements;
(M)
Toquerville Parkway;
(N)
an environmental study on Foothill Boulevard in the city of Saratoga Springs;
(O)
using funds allocated in this Subsection
(4)(a)(ix)
, and other sources of funds,
for construction of an interchange on Bangerter Highway at 13400 South; and
(P)
an environmental impact study for Kimball Junction in Summit County;
(x)
$28,000,000 as pass-through funds, to be distributed as necessary to pay project
costs based upon a statement of cash flow that the local jurisdiction where the
project is located provides to the department demonstrating the need for money
for the project, for the following projects in the following amounts:
(A)
$5,000,000 for Payson Main Street repair and replacement;
(B)
$8,000,000 for a Bluffdale 14600 South railroad bypass;
(C)
$5,000,000 for improvements to 4700 South in Taylorsville; and
(D)
$10,000,000 for improvements to the west side frontage roads adjacent to U.S.
40 between mile markers 7 and 10;
(xi)
$13,000,000 as pass-through funds to Spanish Fork for the costs of right-of-way
acquisition, construction, reconstruction, or renovation to connect Fingerhut Road
over the railroad and to U.S. Highway 6;
(xii)
for a fiscal year beginning on July 1, 2025, only, as pass-through funds from
revenue deposited into the fund in accordance with Section
59-12-103
, for the
following projects:
(A)
$3,000,000 for the department to perform an environmental study for the I-15
Salem and Benjamin project; and
(B)
$2,000,000, as pass-through funds, to Kane County for the Coral Pink Sand
Dunes Road project; and
(xiii)
for a fiscal year beginning on July 1, 2025, up to $300,000,000 for the costs of
right-of-way acquisition and construction for improvements on SR-89 in a county
of the first class.
(b)
The executive director may use fund money to exchange for an equal or greater
amount of federal transportation funds to be used as provided in Subsection
(4)(a)
.
(c)
(i)
Construction related to the project described in Subsection
(4)(a)(ix)(D)
may
not commence until a right-of-way not owned by a federal agency that is required
for the realignment and extension of U-111, as described in the department's 2023
environmental study related to the project, is dedicated to the department.
(ii)
Notwithstanding Subsection
(4)(c)(i)
, if a right-of-way is not dedicated for the
project as described in Subsection
(4)(c)(i)
on or before October 1, 2024, the
department may proceed with the project, except that the project will be limited to
two lanes on U-111 from Herriman Parkway to 11800 South.
(5)
(a)
Except as provided in Subsection
(5)(b)
, if the department receives a notice of
ineligibility for a municipality as described in Subsection
10-21-202(8)
, the executive
director may not program fund money to a project prioritized by the commission
under Section
72-1-304
, including fund money from the Transit Transportation
Investment Fund, within the boundaries of the municipality until the department
receives notification from the Housing and Community Development Division within
the Department of Workforce Services that ineligibility under this Subsection
(5)
no
longer applies to the municipality.
(b)
Within the boundaries of a municipality described in Subsection
(5)(a)
, the executive
director:
(i)
may program fund money in accordance with Subsection
(4)(a)
for a
limited-access facility or interchange connecting limited-access facilities;
(ii)
may not program fund money for the construction, reconstruction, or renovation
of an interchange on a limited-access facility;
(iii)
may program Transit Transportation Investment Fund money for a
multi-community fixed guideway public transportation project; and
(iv)
may not program Transit Transportation Investment Fund money for the
construction, reconstruction, or renovation of a station that is part of a fixed
guideway public transportation project.
(c)
Subsections
(5)(a)
and
(b)
do not apply to a project programmed by the executive
director before July 1, 2022, for projects prioritized by the commission under Section
72-1-304
.
(6)
(a)
Except as provided in Subsection
(6)(b)
, if the department receives a notice of
ineligibility for a county as described in Subsection
17-80-202(8)
, the executive
director may not program fund money to a project prioritized by the commission
under Section
72-1-304
, including fund money from the Transit Transportation
Investment Fund, within the boundaries of the unincorporated area of the county until
the department receives notification from the Housing and Community Development
Division within the Department of Workforce Services that ineligibility under this
Subsection
(6)
no longer applies to the county.
(b)
Within the boundaries of the unincorporated area of a county described in Subsection
(6)(a)
, the executive director:
(i)
may program fund money in accordance with Subsection
(4)(a)
for a
limited-access facility to a project prioritized by the commission under Section
72-1-304
;
(ii)
may not program fund money for the construction, reconstruction, or renovation
of an interchange on a limited-access facility;
(iii)
may program Transit Transportation Investment Fund money for a
multi-community fixed guideway public transportation project; and
(iv)
may not program Transit Transportation Investment Fund money for the
construction, reconstruction, or renovation of a station that is part of a fixed
guideway public transportation project.
(c)
Subsections
(6)(a)
and (b) do not apply to a project programmed by the executive
director before July 1, 2022, for projects prioritized by the commission under Section
72-1-304
.
(7)
(a)
Before bonds authorized by Section
63B-18-401
or
63B-27-101
may be issued in
any fiscal year, the department and the commission shall appear before the Executive
Appropriations Committee of the Legislature and present the amount of bond
proceeds that the department needs to provide funding for the projects identified in
Subsections
63B-18-401(2)
,
(3)
, and
(4)
or Subsection
63B-27-101(2)
for the current
or next fiscal year.
(b)
The Executive Appropriations Committee of the Legislature shall review and
comment on the amount of bond proceeds needed to fund the projects.
(8)
The Division of Finance shall, from money deposited into the fund, transfer the amount
of funds necessary to pay principal, interest, and issuance costs of bonds authorized by
Section
63B-18-401
or
63B-27-101
in the current fiscal year to the appropriate debt
service or sinking fund.
(9)
The executive director may only use money in the fund for corridor preservation as
described in Subsection
(4)(a)(iii)
:
(a)
if the project has been prioritized by the commission, including the use of fund
money for corridor preservation; or
(b)
for a project that has not been prioritized by the commission, if the commission:
(i)
approves the use of fund money for the corridor preservation; and
(ii)
finds that the use of fund money for corridor preservation will not result in any
delay to a project that has been prioritized by the commission.
(10)
(a)
There is created in the Transportation Investment Fund of 2005 the Transit
Transportation Investment Fund.
(b)
The fund shall be funded by:
(i)
contributions deposited into the fund in accordance with Section
59-12-103
;
(ii)
appropriations into the account by the Legislature;
(iii)
deposits of sales and use tax increment related to a housing and transit
reinvestment zone as described in Section
63N-3-610
;
(iv)
transfers of local option sales and use tax revenue as described in Subsection
59-12-2220(11)(b)
or
(c)
;
(v)
private contributions; and
(vi)
donations or grants from public or private entities.
(c)
(i)
The fund shall earn interest.
(ii)
All interest earned on fund money shall be deposited into the fund.
(d)
Subject to Subsection
(10)(e)
, the commission may prioritize money from the fund:
(i)
for public transit capital development of new capacity projects and fixed guideway
capital development projects to be used as prioritized by the commission through
the prioritization process adopted under Section
72-1-304
;
(ii)
to the department for oversight of a fixed guideway capital development project
for which the department has responsibility; or
(iii)
up to $500,000 per year, to be used for a public transit study.
(e)
(i)
Subject to Subsections
(10)(g)
,
(h)
, and
(i)
, the commission may only prioritize
money from the fund for a public transit capital development project or pedestrian
or nonmotorized transportation project that provides connection to the public
transit system if the public transit district or political subdivision provides funds of
equal to or greater than 30% of the costs needed for the project.
(ii)
A public transit district or political subdivision may use money derived from a
loan granted in accordance with Part 2, State Infrastructure Bank Fund, to provide
all or part of the 30% requirement described in Subsection
(10)(e)(i)
if:
(A)
the loan is approved by the commission as required in Part 2, State
Infrastructure Bank Fund; and
(B)
the proposed capital project has been prioritized by the commission
pursuant
to
in accordance with
Section
72-1-303
.
(f)
Before July 1, 2022, the department and a large public transit district shall enter into
an agreement for a large public transit district to pay the department $5,000,000 per
year for 15 years to be used to facilitate the purchase of zero emissions or low
emissions rail engines and trainsets for regional public transit rail systems.
(g)
For any revenue transferred into the fund in accordance with Subsection
59-12-2220(11)(b)
:
(i)
the commission may prioritize money from the fund for public transit projects,
operations, or maintenance within the county of the first class; and
(ii)
Subsection
(10)(e)
does not apply.
(h)
For any revenue transferred into the fund in accordance with Subsection
59-12-2220(11)(c)
:
(i)
the commission may prioritize public transit projects, operations, or maintenance
in the county from which the revenue was generated; and
(ii)
Subsection
(10)(e)
does not apply.
(i)
The requirement to provide funds equal to or greater than 30% of the costs needed for
the project described in Subsection
(10)(e)
does not apply to a public transit capital
development project or pedestrian or nonmotorized transportation project that the
department proposes.
(j)
In accordance with Part 4, Public Transit Innovation Grants, the commission may
prioritize money from the fund for public transit innovation grants, as defined in
Section
72-2-401
, for public transit capital development projects requested by a
political subdivision within a public transit district.
(11)
(a)
There is created in the Transportation Investment Fund of 2005 the Cottonwood
Canyons Transportation Investment Fund.
(b)
The fund shall be funded by:
(i)
money deposited into the fund in accordance with Section
59-12-103
;
(ii)
appropriations into the account by the Legislature;
(iii)
private contributions; and
(iv)
donations or grants from public or private entities.
(c)
(i)
The fund shall earn interest.
(ii)
All interest earned on fund money shall be deposited into the fund.
(d)
The Legislature may appropriate money from the fund for public transit or
transportation projects in the Cottonwood Canyons of Salt Lake County.
(e)
The department may use up to 2% of the revenue deposited into the account under
Subsection
59-12-103(4)(f)
to contract with local governments as necessary for
public safety enforcement related to the Cottonwood Canyons of Salt Lake County.
(f)
Beginning with fiscal year beginning on July 1, 2025, the department shall use any
sales and use tax growth over sales and use tax collections during the 2025 fiscal year
to fund projects to provide ingress and egress for a public transit hub, including
construction of the public transit hub, in the Big Cottonwood Canyon area.
(12)
(a)
There is created in the Transportation Investment Fund of 2005 the Active
Transportation Investment Fund.
(b)
The fund shall be funded by:
(i)
money deposited into the fund in accordance with Section
59-12-103
;
(ii)
appropriations into the account by the Legislature; and
(iii)
donations or grants from public or private entities.
(c)
(i)
The fund shall earn interest.
(ii)
All interest earned on fund money shall be deposited into the fund.
(d)
The executive director may only use fund money to pay the costs needed for:
(i)
the planning, design, construction, maintenance, reconstruction, or renovation of
paved pedestrian or paved nonmotorized trail projects that:
(A)
are prioritized by the commission through the prioritization process for new
transportation capacity projects adopted under Section
72-1-304
;
(B)
serve a regional purpose; and
(C)
are part of an active transportation plan approved by the department or the
plan described in Subsection
(12)(d)(ii)
;
(ii)
the development of a plan for a statewide network of paved pedestrian or paved
nonmotorized trails that serve a regional purpose; and
(iii)
the administration of the fund, including staff and overhead costs.
(13)
(a)
As used in this Subsection
(13)
, "commuter rail" means the same as that term is
defined in Section
63N-3-602
.
(b)
There is created in the Transit Transportation Investment Fund the Commuter Rail
Subaccount.
(c)
The subaccount shall be funded by:
(i)
contributions deposited into the subaccount in accordance with Section
59-12-103
;
(ii)
appropriations into the subaccount by the Legislature;
(iii)
private contributions; and
(iv)
donations or grants from public or private entities.
(d)
(i)
The subaccount shall earn interest.
(ii)
All interest earned on money in the subaccount shall be deposited into the
subaccount.
(e)
As prioritized by the commission through the prioritization process adopted under
Section
72-1-304
or as directed by the Legislature, the department may only use
money from the subaccount for projects that improve the state's commuter rail
infrastructure, including the building or improvement of grade-separated crossings
between commuter rail lines and public highways.
(f)
Appropriations made in accordance with this section are nonlapsing in accordance
with Section
63J-1-602.1
.
Section 55. Section
72-2-133
is amended to read:
72-2-133
Effective
01/01/27
. Rural Transportation Infrastructure Fund --
Creation -- Uses.
(1)
As used in this section:
(a)
"Graveled road" means the same as that term is defined in Section
72-2-108
.
(b)
"Paved road" means the same as that term is defined in Section
72-2-108
.
(c)
(i)
"Qualifying county" means a county that:
(A)
is a county of the third through sixth class, as classified in Section
17-60-104
,
except as provided in Subsection
(1)(c)(ii)
;
(B)
has imposed a local option sales and use tax
pursuant to:
in accordance with
Section
59-12-2217
, Section
59-12-2218
, or Section
59-12-2219
; and
(I)
Section
59-12-2217
;
(II)
Section
59-12-2218
; or
(III)
Section
59-12-2219
; and
(C)
has not imposed a local option sales and use tax
pursuant to
in accordance
with
Section
59-12-2220
on or before January 1, 2023.
(ii)
"Qualifying county" does not include a county of the third class, as classified in
Section
17-60-104
, with an airport facilitating commercial flights to three or more
airports outside of the state.
(d)
"Qualifying municipality" means a municipality located within a qualifying county.
(e)
"Qualifying recipient" means qualifying county or a qualifying municipality.
(f)
"Road mile" means the same as that term is defined in Section
72-2-108
.
(g)
"Weighted mileage" means the same as that term is defined in Section
72-2-108
.
(2)
There is created in the Transportation Fund an expendable special revenue fund called
the Rural Transportation Infrastructure Fund.
(3)
The Rural Transportation Infrastructure Fund shall be funded by:
(a)
deposits into the fund as described in
Subsection
41-1a-1201(9)
Section
41-1a-1201
;
(b)
appropriations by the Legislature; and
(c)
other deposits into the fund.
(4)
The department shall administer the fund.
(5)
(a)
Beginning on January 1, 2024, and subject to Subsection
(5)(b)
, the department
shall annually distribute revenue in the fund among qualifying recipients in the
following manner:
(i)
50% in the ratio that the class B roads weighted mileage within each county and
class C roads weighted mileage within each municipality bear to the total class B
and class C roads weighted mileage within the state; and
(ii)
50% in the ratio that the population of a county or municipality bears to the total
population of the state.
(b)
To the extent not otherwise required by federal law, population shall be based on:
(i)
the most recent estimate from the Utah Population Committee created in Section
63C-20-103
; or
(ii)
if the Utah Population Committee estimate is not available for each municipality
and unincorporated area, the adjusted sub-county population estimate provided by
the Utah Population Committee in accordance with Section
63C-20-104
.
(6)
A qualifying recipient may only use funds distributed as described in this section in the
same manner as class B and class C road funds distributed in accordance with Section
72-2-108
.
(7)
(a)
(i)
Before October 1 of each year, the department shall inform the State Tax
Commission which counties, if any, have an airport described in Subsection
(1)(c)(ii)
.
(ii)
Before November 1 of each year, the State Tax Commission shall notify the
department and indicate which counties are qualifying counties.
(b)
After receiving the notification described in Subsection
(7)(a)
(ii), the department
shall distribute funds for the following year to the municipalities and counties that
were identified as qualifying recipients in the notification described in Subsection
(7)(a)
.
Section 56. Section
73-18-7
is amended to read:
73-18-7
Effective
01/01/27
. Registration requirements -- Exemptions -- Fee --
Agents -- Records -- Period of registration and renewal -- Expiration -- Notice of transfer
of interest or change of address -- Duplicate registration card -- Invalid registration --
Powers of division.
(1)
(a)
Except as provided by Section
73-18-9
, the owner of each motorboat and sailboat
on the waters of this state shall register it with the division as provided in this chapter.
(b)
A person may not place, give permission for the placement of, operate, or give
permission for the operation of a motorboat or sailboat on the waters of this state,
unless the motorboat or sailboat is registered as provided in this chapter.
(2)
(a)
The owner of a motorboat or sailboat required to be registered shall file an
application for registration with the division on forms approved by the division.
(b)
The owner of the motorboat or sailboat shall sign the application, pay the
vehicle tax
and
fee set by the division, and pay the Boating Grant Tax as described in Section
59-34-103
, after notifying the commission, in accordance with Section
63J-1-504
.
(c)
Before receiving a registration card and registration decals, the applicant shall
provide the division with a certificate from the county assessor of the county in
which the motorboat or sailboat has situs for taxation, stating that:
(i)
the property tax on the motorboat or sailboat for the current year has been paid;
(ii)
in the county assessor's opinion, the property tax is a lien on real property
sufficient to secure the payment of the property tax; or
(iii)
the motorboat or sailboat is exempt by law from payment of property tax for the
current year.
(d)
If the division modifies the fee under Subsection
(2)(b)
, 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:
(i)
notice from the division stating that the division will modify the fee; and
(ii)
a copy of the fee modification.
(e)
(i)
The division may enter into an agreement with the Motor Vehicle Division
created in Section
41-1a-106
to administer the registration requirements described
in this chapter.
(ii)
An individual may request automatic registration renewal as described in Section
41-1a-216
.
(3)
(a)
Upon receipt of the application in the approved form, the division shall record the
receipt and issue to the applicant registration decals and a registration card that state
the number assigned to the motorboat or sailboat and the name and address of the
owner.
(b)
The registration card shall be available for inspection on the motorboat or sailboat
for which it was issued, whenever that motorboat or sailboat is in operation.
(4)
The assigned number shall:
(a)
be painted or permanently attached to each side of the forward half of the motorboat
or sailboat;
(b)
consist of plain vertical block characters not less than three inches in height;
(c)
contrast with the color of the background and be distinctly visible and legible;
(d)
have spaces or hyphens equal to the width of a letter between the letter and numeral
groupings; and
(e)
read from left to right.
(5)
A motorboat or sailboat with a valid marine document issued by the United States Coast
Guard is exempt from the number display requirements of Subsection
(4)
.
(6)
The nonresident owner of any motorboat or sailboat already covered by a valid number
that has been assigned to it according to federal law or a federally approved numbering
system of the owner's resident state is exempt from registration while operating the
motorboat or sailboat on the waters of this state unless the owner is operating in excess
of the reciprocity period provided for in Subsection
73-18-9(1)
.
(7)
(a)
If the ownership of a motorboat or sailboat changes, the new owner shall file a
new application form and fee with the division, and the division shall issue a new
registration card and registration decals in the same manner as provided for in
Subsections
(2)
and
(3)
.
(b)
The division shall reassign the current number assigned to the motorboat or sailboat
to the new owner to display on the motorboat or sailboat.
(8)
If the United States Coast Guard has in force an overall system of identification
numbering for motorboats or sailboats within the United States, the numbering system
employed under this chapter by the division shall conform with that system.
(9)
(a)
The division may authorize any person to act as its agent for the registration of
motorboats and sailboats.
(b)
A number assigned, a registration card, and registration decals issued by an agent of
the division in conformity with this chapter and rules of the division are valid.
(10)
(a)
The Motor Vehicle Division shall classify all records of the division made or
kept according to this section in the same manner that 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
pursuant to
in accordance with
Section
41-1a-116
.
(11)
(a)
(i)
Each registration, registration card, and decal issued under this chapter
shall continue in effect for 12 months, beginning with the first day of the calendar
month of registration.
(ii)
A registration may be renewed by the owner in the same manner provided for in
the initial application.
(iii)
The division shall reassign the current number assigned to the motorboat or
sailboat when the registration is renewed.
(b)
Each registration, registration card, and registration decal expires the last day of the
month in the year following the calendar month of registration.
(c)
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 motorboat or
sailboat is extended to 12 midnight of the next business day.
(d)
The division may receive applications for registration renewal and issue new
registration cards at any time before the expiration of the registration, subject to the
availability of renewal materials.
(e)
The new registration shall retain the same expiration month as recorded on the
original registration even if the registration has expired.
(f)
The year of registration shall be changed to reflect the renewed registration period.
(g)
If the registration renewal application is an application generated by the division
through its automated system, the owner is not required to surrender the last
registration card or duplicate.
(12)
(a)
An owner shall notify the division of:
(i)
the transfer of all or any part of the owner's interest, other than creation of a
security interest, in a motorboat or sailboat registered in this state under
Subsections
(2)
and
(3)
; and
(ii)
the destruction or abandonment of the owner's motorboat or sailboat.
(b)
Notification must take place within 15 days of the transfer, destruction, or
abandonment.
(c)
(i)
The transfer, destruction, or abandonment of a motorboat or sailboat terminates
its registration.
(ii)
Notwithstanding Subsection
(12)(c)(i)
, a transfer of a part interest that does not
affect the owner's right to operate a motorboat or sailboat does not terminate the
registration.
(13)
(a)
A registered owner shall notify the division within 15 days if the owner's address
changes from the address appearing on the registration card and shall, as a part of this
notification, furnish the division with the owner's new address.
(b)
The division may provide in the division's rules for:
(i)
the surrender of the registration card bearing the former address; and
(ii)
(A)
the replacement of the card with a new registration card bearing the new
address; or
(B)
the alteration of an existing registration card to show the owner's new address.
(14)
(a)
If a registration card is lost or stolen, the division may collect a fee of $4 for the
issuance of a duplicate card.
(b)
If a registration decal is lost or stolen, the division may collect a fee of $3 for the
issuance of a duplicate decal.
(15)
A number other than the number assigned to a motorboat or sailboat or a number for a
motorboat or sailboat granted reciprocity under this chapter may not be painted,
attached, or otherwise displayed on either side of the bow of a motorboat or sailboat.
(16)
A motorboat or sailboat registration and number are invalid if obtained by knowingly
falsifying an application for registration.
(17)
The division may designate the suffix to assigned numbers, and by following the
procedures and requirements of
Title 63G, Chapter 3, Utah Administrative Rulemaking
Act
, make rules for:
(a)
the display of registration decals;
(b)
the issuance and display of dealer numbers and registrations; and
(c)
the issuance and display of temporary registrations.
(18)
A violation of this section is an infraction.
Section 57. Section
73-18-25.3
is amended to read:
73-18-25.3
Effective
01/01/27
. Collection of the aquatic invasive species fee.
(1)
(a)
A person who applies for a vessel registration or registration renewal under
Section
73-18-7
may pay the aquatic invasive species fee required under Section
23A-10-304
at the time of registration or registration renewal.
(b)
If the Division of Motor Vehicles collects the
registration
vehicle tax and
fee and a
person elects to pay the aquatic invasive species fee at the same time, the payment of
the aquatic invasive species fee under this section shall be:
(a)
(i)
collected by the Division of Motor Vehicles;
(b)
(ii)
treated as a separate fee and not part of the
registration
vehicle tax or
fee;
and
(c)
(iii)
deposited into the Aquatic Invasive Species Interdiction Account created in
Section
23A-3-211
, less actual administrative costs associated with collecting and
transferring the aquatic invasive species fee by the Division of Motor Vehicles.
(2)
Notwithstanding Section
41-1a-116
, the Division of Motor Vehicles shall report to the
Division of Wildlife Resources identifying information regarding a person who pays the
aquatic invasive species fee so that the Division of Wildlife Resources may provide a
decal to that person in accordance with Subsection
23A-10-201(6)
.
Section 58.
Repealer.
License Plate Restricted Account.
Disposition of driver education tax -- Expense appropriation.
Fees for duplicate certificates of registration.
Fees for original and duplicate certificates of title.
Fee for replacement of license plate decals.
Section 59.
FY 2027 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1,
2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
fiscal year 2027.
Subsection 59(a).
Operating and Capital Budgets
Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
Legislature appropriates the following sums of money from the funds or accounts indicated for
the use and support of the government of the state of Utah.
GENERAL GOVERNMENT
UTAH STATE TAX COMMISSION
ITEM 1
Utah State Tax Commission - Tax Administration
From General Fund
(19,767,800)
From General Fund, One-time
9,883,900
From Transportation Fund
(4,232,200)
From Transportation Fund, One-time
2,116,100
From Motor Vehicle Division Restricted Account
24,000,000
From Motor Vehicle Division Restricted Account,
One-time
(12,000,000)
Subsection 59(b).
Capital Project Funds
The Legislature has reviewed the following capital project funds. The Legislature
authorizes the State Division of Finance to transfer amounts between funds and accounts as
indicated.
TRANSPORTATION AND INFRASTRUCTURE
TRANSPORTATION
ITEM 2
Transportation - Transportation Investment Fund of 2005
From General Fund
19,767,800
From General Fund, One-time
(9,883,900)
Transportation Investment Fund
9,883,900
Section 60.
Effective Date.
This bill takes effect on
January 1, 2027
.
2-25-26 5:18 PM