41-22-35. Off-highway vehicle user fee -- Decal -- Agents -- Penalty for fraudulent
issuance of decal -- Deposit and use of fee revenue.
(1) (a) Except as provided in Subsection (1)(b), any nonresident owning an off-highway
vehicle who operates or gives another person permission to operate the off-highway vehicle on
any public land, trail, street, or highway in this state shall:
(i) apply for an off-highway vehicle decal issued exclusively for an off-highway vehicle
owned by a nonresident of the state;
(ii) pay an annual off-highway vehicle user fee; and
(iii) provide evidence that:
(A) the person is a nonresident; and
(B) the person is the owner of the off-highway vehicle.
(b) The provisions of Subsection (1)(a) do not apply to an off-highway vehicle if the
off-highway vehicle is:
(i) registered in another state that offers reciprocal operating privileges to Utah residents
under rules made by the board; or
(ii) used exclusively for the purposes of a scheduled competitive event sponsored by a
public or private entity or another event sponsored by a governmental entity under rules made by
the board.
(2) The off-highway vehicle user fee is $30.
(3) Upon compliance with the provisions of Subsection (1)(a), the nonresident shall:
(a) receive a nonresident off-highway vehicle user decal indicating compliance with the
provisions of Subsection (1)(a); and
(b) display the decal on the off-highway vehicle in accordance with rules made by the
board.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
board shall make rules establishing:
(a) procedures for:
(i) the payment of off-highway vehicle user fees; and
(ii) the display of a decal on an off-highway vehicle as required under Subsection (3)(b);
(b) acceptable evidence indicating compliance with Subsection (1);
(c) eligibility requirements for reciprocal operating privileges for nonresident users; and
(d) eligibility for scheduled competitive events or other events under Subsection
(1)(b)(ii).
(5) (a) An off-highway vehicle user decal may be issued and the off-highway vehicle user
fee may be collected by the division or agents of the division.
(b) An agent shall retain 10% of all off-highway vehicle user fees collected.
(c) The division may require agents to obtain a bond in a reasonable amount.
(d) On or before the tenth day of each month, each agent shall:
(i) report all sales to the division; and
(ii) submit all off-highway vehicle user fees collected less the remuneration provided in
Subsection (5)(b).
(e) (i) If an agent fails to pay the amount due, the division may assess a penalty of 20%
of the amount due.
(ii) Delinquent payments shall bear interest at the rate of 1% per month.
(iii) If the amount due is not paid because of bad faith or fraud, the division shall assess a
penalty of 100% of the total amount due together with interest.
(f) All fees collected by an agent, except the remuneration provided in Subsection (5)(b),
shall:
(i) be kept separate and apart from the private funds of the agent; and
(ii) belong to the state.
(g) An agent may not issue an off-highway vehicle user decal to any person unless the
person furnishes evidence of compliance with the provisions of Subsection (1)(a).
(h) A violation of any provision of this Subsection (5) is a class B misdemeanor and may
be cause for revocation of the agent authorization.
(6) Revenue generated by off-highway vehicle user fees shall be deposited in the
Off-highway Vehicle Account created in Section 41-22-19.
Amended by Chapter 382, 2008 General Session
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Last revised: Thursday, May 01, 2008