Trailer Registration Amendments

70
41-1a-215.5
41-1a-228
41-1a-402
41-1a-1201
41-1a-1206
41-1a-1221
59-2-405
59-2-405.1
59-2-405.2
2
Trailer Registration Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Brady Brammer
House Sponsor: Steve Eliason
LONG TITLE
General Description:
This bill amends vehicle registration notification requirements and provides an option for a
lifetime registration period for certain vehicles.
Highlighted Provisions:
This bill:
provides an option for a registration period for a trailer for the lifetime of the person's
ownership of the vehicle;
provides for the calculation and deposit of registration and various other fees and taxes
due at the time of registration to account for a lifetime vehicle registration period;
imposes a penalty for fraudulently declaring a trailer as a commercial trailer; and
makes technical changes.
Money Appropriated in this Bill:
This bill appropriates
$65,900
in transfers to unrestricted funds for fiscal year 2027, all of
which is from the various sources as detailed in this bill.
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
41-1a-215.5
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
41-1a-228
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 215
41-1a-402
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
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Partially Repealed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-1221
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 279
59-2-405
Effective
01/01/27
, as last amended by Laws of Utah 2025, Chapter 215
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
Be it enacted by the Legislature of the state of Utah:
Section 1. 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)
(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
registered in accordance with
Section
41-22-3
; or
(iv)
a street-legal all-terrain vehicle as described in Section
41-6a-1509
and Section
41-22-3
.
(b)
An interstate apportioned vehicle registered in accordance with Section
41-1a-301
is
not eligible for a 24-month registration.
(c)
To register a vehicle for a 24-month period as provided in this Subsection
(2)
, the
person is required to pay double the amount of any tax or fee that would be due for
the same vehicle registered for a 12-month period.
(3)
(a)
A person may register a non-commercial trailer for the lifetime of the period
during which the vehicle is titled by the person.
(b)
An interstate apportioned vehicle registered in accordance with Section
41-1a-301
:
(i)
is not eligible for lifetime registration described in Subsection
(3)(a)
; and
(ii)
is eligible for lifetime registration described in Section
41-1a-228
.
(c)
To register a trailer as described in Subsection
(3)(a)
, the person is required to pay
the amount of any tax or fee that would be due for the same vehicle registered for a
12-month period multiplied by four.
(3)
(4)
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)
(5)
A registration under this section is subject to this chapter.
Section 2. Section
41-1a-228
is amended to read:
41-1a-228
Effective
01/01/27
. Special lifetime trailer registration -- Property
tax or in lieu fees.
(1)
(a)
The owner of a trailer or semitrailer used as a commercial vehicle may obtain an
alternative special registration and license plate valid for the life of the trailer while
the trailer is possessed by the registrant.
(b)
The owner of a trailer that is used as an intrastate commercial trailer that is not a
travel trailer may obtain an alternative special registration and license plate valid for
the life of the trailer while the trailer is possessed by the registrant.
(2)
(a)
Except as provided in Subsection
(3)
, the owner shall file, on or before January 31
of each year after the year of issuance of the special registration and license plate, a
certificate from the assessing authority to the effect that any property tax or in lieu
fee due for the current year has been paid.
(b)
If property tax or the in lieu fee is not paid, registration is suspended or revoked.
(3)
The owner of a trailer described in Subsection
(1)(b)
may elect to pay a one-time in lieu
fee for the life of the trailer while the trailer is possessed by the registrant as provided in
Section
59-2-405
.
(4)
(a)
A person who falsely declares that a trailer is an intrastate commercial trailer
commits fraud as described in Section
41-1a-1315
.
(b)
A person described in Subsection
(4)(a)
is subject to a civil penalty of $500.
Section 3. 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 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)
(7)(c)
, Subsection
41-1a-215(2)
,
Subsection
41-1a-215.5(2)
,
Subsection
41-1a-215.5(3)
,
and Section
41-1a-216
, a
license plate shall be renewed annually.
(ii)
(A)
The division shall issue the vehicle owner a month registration decal and a
year registration decal upon the vehicle's first registration with the division.
(B)
The division shall issue the vehicle owner only a year registration decal upon
subsequent renewals of registration to validate registration renewal.
(b)
Beginning on January 1, 2025, the division shall issue one registration decal
displaying both the month and year.
(c)
For a vehicle registered for a 24-month period as provided in Section
41-1a-215.5
,
the division may issue two 12-month decals for the 24-month registration period.
(d)
For a vehicle registered for the lifetime of the vehicle as provided in Section
41-1a-215.5
, the division shall issue a nonexpiring decal.
(8)
(a)
Except as otherwise provided in Subsection
(8)(b)
and by rule:
(i)
the month registration decal issued in accordance with Subsection
(7)
shall be
displayed on the license plate in the left position; and
(ii)
the year registration decal issued in accordance with Subsection
(7)
shall be
displayed on the license plate in the right position.
(b)
Beginning on January 1, 2025, the registration decal shall be displayed on the upper
right position.
(9)
The current year registration decal issued in accordance with Subsection
(7)
shall be
placed over or in place of the previous year registration decal.
(10)
If a license plate or registration decal is lost or destroyed, a replacement shall be issued
upon application and payment of the fees required under Section
41-1a-1211
or
41-1a-1212
.
(11)
The division may distribute nonexpiring decals from a central location.
(11)
(12)
(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)
(13)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
the division may make rules regarding the placement and positioning of registration
decal on a license plate issued by the division.
Section 4. Section
41-1a-1201
is amended to read:
41-1a-1201
Effective
01/01/27
Partially Repealed
07/01/29
. Disposition of fees.
(1)
All fees received and collected under this part shall be transmitted daily to the state
treasurer.
(2)
Except as provided in Subsections
(3)
, (5), (6), (7), (8), and (9) and Sections
41-1a-1205
,
41-1a-1220
,
41-1a-1221
,
41-1a-1222
,
41-1a-1223
, and
41-1a-1603
, all fees collected
under this part shall be deposited into the Transportation Fund.
(3)
Funds generated under Subsections
41-1a-1211(1)(b)(ii)
, (6)(b)(ii), (7), and (9), and
Section
41-1a-1212
shall be deposited into the License Plate Restricted Account created
in Section
41-1a-122
.
(4)
(a)
Except as provided in Subsections
(3)
and
(4)(b)
and Section
41-1a-1205
, the
expenses of the commission in enforcing and administering this part shall be
provided for by legislative appropriation from the revenues of the Transportation
Fund.
(b)
Three dollars of the registration fees imposed under Subsections
41-1a-1206(2)(a)

and
(b)
for each vehicle registered for a six-month registration period under Section
41-1a-215.5
may be used by the commission to cover the costs incurred in enforcing
and administering this part.
(c)
Fifty cents of the registration fee imposed under Subsection
41-1a-1206(1)(i)
for
each vintage vehicle that has a model year of 1983 or newer may be used by the
commission to cover the costs incurred in enforcing and administering this part.
(5)
(a)
The following portions of the registration fees imposed under Section
41-1a-1206

for each vehicle shall be deposited into the Transportation Investment Fund of 2005
created in Section
72-2-124
:
(i)
$30 of the registration fees imposed under Subsections
41-1a-1206(1)(a)
, (1)(b),
(1)(f), (4), and (7);
(ii)
$21 of the registration fees imposed under Subsections
41-1a-1206(1)(c)(i)
and
(1)(c)(ii)
;
(iii)
$2.50 of the registration fee imposed under Subsection
41-1a-1206(1)(e)(ii)
;
(iv)
$23 of the registration fee imposed under Subsection
41-1a-1206(1)(d)(i)
;
(v)
$24.50 of the registration fee imposed under Subsection
41-1a-1206(1)(e)(i
);
(vi)
$1 of the registration fee imposed under Subsection
41-1a-1206(1)(d)(ii)
; and
(vii)
$17 of the registration fee imposed under Subsection
41-1a-1206(1)(j)
.
(b)
The following portions of the registration fees collected for each vehicle registered
for a six-month registration period under Section
41-1a-215.5
shall be deposited into
the Transportation Investment Fund of 2005 created in Section
72-2-124
:
(i)
$23.25 of each registration fee collected under Subsection
41-1a-1206(2)(a)(i)
; and
(ii)
$23 of each registration fee collected under Subsection
41-1a-1206(2)(a)(ii)
.
(6)
(a)
Ninety-four cents of each registration fee imposed under Subsections
41-1a-1206(1)(a)
and
(b)
for each vehicle shall be deposited into the
Department of
Public Safety Restricted Account created in Section
53-3-106
.
(b)
Seventy-one cents of each registration fee imposed under Subsections
41-1a-1206(2)(a)
and
(b)
for each vehicle registered for a six-month registration
period under Section
41-1a-215.5
shall be deposited into the
Department of
Public
Safety Restricted Account created in Section
53-3-106
.
(7)
(a)
One dollar of each registration fee imposed under Subsections
41-1a-1206(1)(a)

and
(b)
for each vehicle shall be deposited into the Motor Vehicle Safety Impact
Restricted Account created in Section
53-8-214
.
(b)
One dollar of each registration fee imposed under Subsections
41-1a-1206(2)(a)
and
(b)
for each vehicle registered for a six-month registration period under Section
41-1a-215.5
shall be deposited into the Motor Vehicle Safety Impact Restricted
Account created in Section
53-8-214
.
(8)
Fifty cents of each registration fee imposed under Subsection
41-1a-1206(1)(a)
for each
motorcycle shall be deposited into the Brain and Spinal Cord Injury Fund created in
Section
26B-1-318
.
(9)
(a)
Beginning on January 1, 2024, subject to Subsection
(9)(b)
, $2 of each registration
fee imposed under Section
41-1a-1206
shall be deposited into the Rural
Transportation Infrastructure Fund created in Section
72-2-133
.
(b)
Beginning on January 1, 2025, and each January 1 thereafter, the amount described
in Subsection
(9)(a)
shall be annually adjusted by taking the amount deposited the
previous year and adding an amount equal to the greater of:
(i)
an amount calculated by multiplying the amount deposited by the previous year by
the actual percentage change during the previous fiscal year in the Consumer Price
Index; and
(ii)
0.
(c)
The amounts calculated as described in Subsection
(9)(b)
shall be rounded up to the
nearest 1 cent.
(10)
(a)
For a vehicle registered for a 24-month period as provided in Section
41-1a-215.5
,
the deposits under this section are double the amounts due for a 12-month registration
of the same vehicle.
(b)
For a vehicle registered for the lifetime of the vehicle as provided in Section
41-1a-215.5
, the amounts deposited under this section for the same vehicle for a
12-month registration are multiplied by four.
Section 5. Section
41-1a-1206
is amended to read:
41-1a-1206
Effective
01/01/27
. Registration fees -- Fees by gross laden weight.
(1)
Except as provided in Subsections
(2)
and
(3)
, at the time application is made for
registration or renewal of registration of a vehicle or combination of vehicles under this
chapter, a registration fee shall be paid to the division as follows:
(a)
$46.00 for each motorcycle;
(b)
$44 for each motor vehicle of 14,000 pounds or less gross laden weight, excluding
motorcycles;
(c)
unless the semitrailer or trailer is exempt from registration under Section
41-1a-202

or is registered under Section
41-1a-301
:
(i)
$31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
(ii)
$28.50 for each commercial trailer or commercial semitrailer of 750 pounds or
less gross unladen weight;
(d)
(i)
$53 for each farm truck over 14,000 pounds, but not exceeding 16,000 pounds
gross laden weight; plus
(ii)
$9 for each 2,000 pounds over 16,000 pounds gross laden weight;
(e)
(i)
$69.50 for each motor vehicle or combination of motor vehicles, excluding
farm trucks, over 14,000 pounds, but not exceeding 16,000 pounds gross laden
weight; plus
(ii)
$19 for each 2,000 pounds over 16,000 pounds gross laden weight;
(f)
(i)
$69.50 for each park model recreational vehicle over 14,000 pounds, but not
exceeding 16,000 pounds gross laden weight; plus
(ii)
$19 for each 2,000 pounds over 16,000 pounds gross laden weight;
(g)
$45 for each vintage vehicle that has a model year of 1983 or newer;
(h)
in addition to the fee described in Subsection
(1)(b)
:
(i)
an amount equal to the road usage charge cap described in Section
72-1-213.1
for:
(A)
each electric motor vehicle; and
(B)
Each motor vehicle not described in this Subsection
(1)(h)
that is fueled
exclusively by a source other than motor fuel, diesel fuel, natural gas, or
propane;
(ii)
$21.75 for each hybrid electric motor vehicle; and
(iii)
$56.50 for each plug-in hybrid electric motor vehicle;
(i)
in addition to the fee described in Subsection
(1)(g)
, for a vintage vehicle that has a
model year of 1983 or newer, 50 cents; and
(j)
$28.50 for each roadable aircraft.
(2)
(a)
At the time application is made for registration or renewal of registration of a
vehicle under this chapter for a six-month registration period under Section
41-1a-215.5
, a registration fee shall be paid to the division as follows:
(i)
$34.50 for each motorcycle; and
(ii)
$33.50 for each motor vehicle of 14,000 pounds or less gross laden weight,
excluding motorcycles.
(b)
In addition to the fee described in Subsection
(2)(a)(ii)
, for registration or renewal of
registration of a vehicle under this chapter for a six-month registration period under
Section
41-1a-215.5
a registration fee shall be paid to the division as follows:
(i)
an amount equal to the road usage charge cap described in Section
72-1-213.1
for:
(A)
each electric motor vehicle; and
(B)
each motor vehicle not described in this Subsection
(2)(b)
that is fueled
exclusively by a source other than motor fuel, diesel fuel, natural gas, or
propane;
(ii)
$16.50 for each hybrid electric motor vehicle; and
(iii)
$43.50 for each plug-in hybrid electric motor vehicle.
(3)
(a)
Beginning on January 1, 2024, at the time of registration:
(i)
in addition to the amounts described in Subsections
(1)(a)
, (1)(b), (1)(c)(i),
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(h), (4)(a), and (7), the individual
shall also pay an additional $7 as part of the registration fee; and
(ii)
in addition to the amounts described in Subsection
(2)(a)
, the individual shall also
pay an additional $5 as part of the registration fee.
(b)
(i)
Beginning on January 1, 2019, the commission shall, on January 1, annually
adjust the registration fees described in Subsections
(1)(a)
, (1)(b), (1)(c)(i),
(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), (4)(a), and (7),
by taking the registration fee rate for the previous year and adding an amount
equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year
by the actual percentage change during the previous fiscal year in the
Consumer Price Index; and
(B)
0.
(ii)
Beginning on January 1, 2024, the commission shall, on January 1, annually
adjust the registration fees described in Subsections
(1)(h)(ii)
and
(iii)
and
(2)(b)(ii)
and (iii) by taking the registration fee rate for the previous year and
adding an amount equal to the greater of:
(A)
an amount calculated by multiplying the registration fee of the previous year
by the actual percentage change during the previous fiscal year in the
Consumer Price Index; and
(B)
0.
(c)
The amounts calculated as described in Subsection
(3)(b)
shall be rounded up to the
nearest 25 cents.
(4)
(a)
The initial registration fee for a vintage vehicle that has a model year of 1982 or
older is $40.
(b)
A vintage vehicle that has a model year of 1982 or older is exempt from the renewal
of registration fees under Subsection
(1)
.
(c)
A vehicle with a Purple Heart special group license plate issued on or before
December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group
License Plates, is exempt from the registration fees under Subsection
(1)
.
(d)
A camper is exempt from the registration fees under Subsection
(1)
.
(5)
If a motor vehicle is operated in combination with a semitrailer or trailer, each motor
vehicle shall register for the total gross laden weight of all units of the combination if the
total gross laden weight of the combination exceeds 14,000 pounds.
(6)
(a)
Registration fee categories under this section are based on the gross laden weight
declared in the licensee's application for registration.
(b)
Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of
2,000 pounds is a full unit.
(7)
The owner of a trailer described in Section
41-1a-228
may, as an alternative to
registering under Subsection
(1)(c)
, apply for and obtain a special registration and
license plate, as provided in Section
41-1a-228
, for a fee of $130.
(8)
(a)
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.
(b)
For a vehicle registered for the lifetime of the vehicle as provided in Section
41-1a-215.5
, the amounts deposited under this section for the same vehicle for a
12-month registration are multiplied by four.
(9)
Except as provided in Section
41-6a-1642
, a truck may not be registered as a farm truck
unless:
(a)
the truck meets the definition of a farm truck under Section
41-1a-102
; and
(b)
(i)
the truck has a gross vehicle weight rating of more than 14,000 pounds; or
(ii)
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
.
(10)
A violation of Subsection
(9)
is an infraction that shall be punished by a fine of not
less than $200.
(11)
A motor vehicle registered as a street-legal all-terrain vehicle is:
(a)
subject to the registration and other fees described in Section
41-22-9
; and
(b)
not required to pay an additional registration fee under this section.
(12)
Trucks used exclusively to pump cement, bore wells, or perform crane services with a
crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees
required for those vehicles under this section.
Section 6. 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)
.
(b)
The fee described in Subsection
(2)(a)
:
(i)
shall be imposed regardless of the method of payment for a particular transaction;
and
(ii)
need not be separately identified from the fees imposed for registration and
renewals of registration under Subsections
41-1a-1206(1)(a)
,
(1)(b)
,
(2)(a)
,
(2)(b)
,
and
(4)
.
(c)
For a vehicle registered for a 24-month period as provided in Section
41-1a-215.5
,
the electronic fee amounts under this section are double the amounts due for the same
vehicle registered for a 12-month period.
(d)
For a vehicle registered for the lifetime of the vehicle as provided in Section
41-1a-215.5
, the amounts deposited under this section for the same vehicle for a
12-month registration are multiplied by four.
(3)
The division shall establish the fee according to the procedures and requirements of
Section
63J-1-504
.
(4)
A fee imposed under this section:
(a)
shall be deposited in the Electronic Payment Fee Restricted Account created by
Section
41-1a-121
; and
(b)
is not subject to Subsection
63J-1-105(3)
or
(4)
.
Section 7. Section
59-2-405
is amended to read:
59-2-405
Effective
01/01/27
. Uniform fee on tangible personal property
required to be registered with the state -- Distribution of revenues -- Appeals.
(1)
The property described in Subsection
(2)
, except Subsection
(2)(b)(ii)
, is exempt from
ad valorem property taxes pursuant to Utah Constitution, Article XIII, Section 2,
Subsection
(6)
.
(2)
(a)
Except as provided in Subsection
(2)(b)
, there is levied as provided in this part a
statewide uniform fee in lieu of the ad valorem tax on:
(i)
motor vehicles required to be registered with the state that have a gross vehicle
weight rating of 14,001 pounds or more;
(ii)
motorcycles as defined in Section
41-1a-102
that are required to be registered
with the state;
(iii)
watercraft required to be registered with the state;
(iv)
recreational vehicles required to be registered with the state; and
(v)
all other tangible personal property required to be registered with the state before
it is used on a public highway, on a public waterway, on public land, or in the air.
(b)
The following tangible personal property is exempt from the statewide uniform fee
imposed by this section:
(i)
aircraft;
(ii)
state-assessed commercial vehicles;
(iii)
tangible personal property subject to a uniform fee imposed by:
(A)
Section
59-2-405.1
;
(B)
Section
59-2-405.2
; or
(C)
Section
59-2-405.3
; and
(iv)
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
Subsection
(3)(b)
Subsections
(3)(b)
and
(3)(c)
, the
uniform fee is 1.5% of the fair market value of the personal property, as established
by the commission.
(b)
An owner of a trailer registered under Subsection
41-1a-228(1)(b)
may elect to pay a
one-time uniform fee in lieu of the ad valorem tax, which is $150.
(c)
For a vehicle registered for the lifetime of the vehicle as provided in Section
41-1a-215.5
, unless exempted from a uniform statewide fee under this section, the
person shall pay a uniform statewide fee equal to four times the amount of the
uniform fee calculated as described in Subsection
(3)(a)
for the first year of the
lifetime registration.
(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.
(6)
An appeal relating to the uniform fee imposed on the tangible personal property
described in Subsection
(2)
shall be filed pursuant to Section
59-2-1005
.
Section 8. 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 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,
the uniform fee for purposes of this section is as follows:

Age of Vehicle
Uniform Fee
12 or more years
$10
9 or more years but less than 12 years
$50
6 or more years but less than 9 years
$80
3 or more years but less than 6 years
$110
Less than 3 years
$150
(b)
For registrations under Section
41-1a-215.5
, the uniform fee for purposes of this
section is as follows:

Age of Vehicle
Uniform Fee
12 or more years
$7.75
9 or more years but less than 12 years
$38.50
6 or more years but less than 9 years
$61.50
3 or more years but less than 6 years
$84.75
Less than 3 years
$115.50
(c)
Notwithstanding Subsections
(3)(a)
and
(b)
, beginning on September 1, 2001, for a
motor vehicle issued a temporary sports event registration certificate in accordance
with Section
41-3-306
, the uniform fee for purposes of this section is $5 for the event
period specified on the temporary sports event registration certificate regardless of
the age of the motor vehicle.
(d)
(i)
Subject to Subsection
(3)(d)(ii)
, for a vehicle registered for a 24-month period
as provided in Section
41-1a-215.5
, the uniform statewide fee amounts imposed
by this section are double the amounts due for the same vehicle registered for a
12-month period.
(ii)
For a vehicle registered for a 24-month period as provided in Section
41-1a-215.5
,
if the 24-month term extends from one age bracket to another age bracket as
described in this section, the person shall pay the sum of:
(A)
the uniform statewide fee amount for the first year corresponding to the age
bracket applicable for the first 12 months of the registration period; and
(B)
the uniform statewide fee amount for the second year corresponding to the age
bracket applicable for the second 12 months of the registration period.
(e)
For a vehicle registered for the lifetime of the vehicle as provided in Section
41-1a-215.5
, unless exempted from a uniform statewide fee under this section, the
person shall pay a uniform statewide fee equal to the sum of the next-succeeding four
years corresponding to the applicable age brackets for the vehicle.
(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 9. 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:
(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
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
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
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)
.
(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)
Notwithstanding Section
59-2-407
, tangible personal property subject to the uniform
statewide fees imposed by this section that is brought into the state shall, as a condition
of registration, be subject to the uniform statewide fees unless all property taxes or
uniform fees imposed by the state of origin have been paid for the current calendar year.
(6)
(a)
Subject to Subsection
(6)(b)
, for a vehicle registered for a 24-month period as
provided in Section
41-1a-215.5
, the uniform statewide fee amounts imposed by this
section are double the amounts due for the same vehicle registered for a 12-month
period.
(b)
For a vehicle registered for a 24-month period as provided in Section
41-1a-215.5
, if
the 24-month term extends from one age bracket to another age bracket as described
in this section, the person shall pay the sum of:
(i)
the uniform statewide fee amount for the first year corresponding to the age
bracket applicable for the first 12 months of the registration period; and
(ii)
the uniform statewide fee amount for the second year corresponding to the age
bracket applicable for the second 12 months of the registration period.
(c)
For a vehicle registered for the lifetime of the vehicle as provided in Section
41-1a-215.5
, unless exempted from a uniform statewide fee under this section, the
person shall pay a uniform statewide fee equal to the sum of the next-succeeding four
years corresponding to the applicable age brackets for the vehicle.
(7)
(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)
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)
(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)
.
(b)
(i)
Except as provided in Subsection
(8)(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)
, 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)
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)
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)
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)
if the length of the vessel measured under Subsection
(8)(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)
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)
if the length of the vessel measured
under Subsection
(8)(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)
only if
the commission requests that a dealer or an owner submit a form to the
commission in accordance with Subsection
(8)(d)
.
(d)
(i)
A form under Subsection
(8)(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)
;
(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)
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)
is considered to have given the dealer's or owner's consent to
an audit or review by:
(I)
the commission;
(II)
the county assessor; or
(III)
the commission and the county assessor.
(B)
The consent described in Subsection
(8)(d)(iii)(A)
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;
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.
(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;
and
(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 10.
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 10(a).
Transfers to Unrestricted Funds
The Legislature authorizes the State Division of Finance to transfer the following
amounts to the unrestricted General Fund, Income Tax Fund, or Uniform School Fund, as
indicated, from the restricted funds or accounts indicated. Expenditures and outlays from the
General Fund, Income Tax Fund, or Uniform School Fund must be authorized by an
appropriation.
GENERAL GOVERNMENT
ITEM 1
General Fund
From Transportation Investment Fund of 2005, One-time
65,900
General Fund, One-time
65,900
Section 11.
Effective Date.
This bill takes effect on
January 1, 2027
.
3-10-26 10:17 AM