interstate movements, providing the proper interstate and intrastate authority has been secured.
(7) (a) Vehicles added to an apportioned fleet after the beginning of the registration year
shall be registered by applying the quotient under Subsection (3)(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 be the registrant and the vehicle may be
registered 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 allocation of fees shall be according to the operational records of the
owner-operator.
(d) (i) The lessee may be the registrant of a leased vehicle at the option of the lessor.
(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 allocation of fees shall be according to the records of the carrier.
(8) (a) Any registrant whose application for apportioned registration has been accepted
shall preserve the records on which the application is based for a period of three years after the
close of the registration year.
(b) The records shall be made available to the division upon request for audit as to
accuracy of computations, payments, and assessments for deficiencies, or allowances for credits.
(c) An assessment for deficiency or claim for credit may not be made for any period for
which records are no longer required.
(d) Interest in the amount prescribed by Section 59-1-402 shall be assessed or paid 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.
(9) (a) Except as provided in Subsection (9)(b), all state fees collected under this section
shall be deposited in the Transportation Fund.
(b) The following fees may be used by the commission 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 paid under Subsection (12)(a)(i) for a
single unit; and
(ii) $10 of each temporary registration permit fee paid under Subsection (12)(a)(ii) for
multiple units.
(10) If registration is for less than a full year, fees for apportioned registration shall be
assessed 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 must file a
supplemental application.
(ii) A registration card that transfers the license plate to the new vehicle shall be issued.
(iii) When a replacement vehicle is of greater weight than the replaced vehicle, additional
registration fees are due.
(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.
(11) (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
12,000 pounds or less 12 or more years $10
12,000 pounds or less 9 or more years but less than 12 years $50
12,000 pounds or less 6 or more years but less than 9 years $80
12,000 pounds or less 3 or more years but less than 6 years $110
12,000 pounds or less Less than 3 years $150
Vehicle or Combination Equivalent
Registered Weight Tax
12,001 - 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
(11)(a)(i) by the fraction computed under Subsection (3) for the apportioned fleet for the
registration year.
(b) Fees shall be assessed as provided in Section 41-1a-1207.
(12) (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 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.
Amended by Chapter 382, 2008 General Session
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