5/1/2024Amended by Chapter 88, 2024 General Session2024Off-highway vehicle user fee -- Decal -- Agents -- Penalty for fraudulent issuance of decal -- Deposit and use of fee revenue.Except as provided in Subsection (1)(b), any person owning or operating a nonresident off-highway vehicle who operates or gives another person permission to operate the nonresident off-highway vehicle on any public land, trail, street, or highway in this state shall:apply for an off-highway vehicle decal issued exclusively for an off-highway vehicle owned by a nonresident of the state;pay an annual off-highway vehicle user fee;provide evidence that the owner is a nonresident; andprovide evidence of completion of the safety course and program described in Section 41-22-31.The provisions of Subsection (1)(a) do not apply to an off-highway vehicle if the off-highway vehicle is:used exclusively as an off-highway implement of husbandry;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 division, after notifying the commission;owned and operated by a state government agency and the operation of the off-highway vehicle within the boundaries of the state is within the course and scope of the duties of the agency;used exclusively for the purpose of an off-highway vehicle manufacturer sponsored event within the state under rules made by the division; oroperated as part of a sanctioned off-highway vehicle event or part of an official tour by a person licensed as a off-highway vehicle tour guide in this state.The division may:after notifying the commission, set a resident and nonresident off-highway vehicle user fee in accordance with Section 63J-1-504; andcollect an electronic payment fee in accordance with Section 41-22-35.5.Upon compliance with Subsection (1)(a), the nonresident shall:receive a nonresident off-highway vehicle user decal indicating compliance with the provisions of Subsection (1)(a); anddisplay the decal on the off-highway vehicle in accordance with rules made by the division.In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division, after notifying the commission, shall make rules establishing:procedures for:the payment of off-highway vehicle user fees; andthe display of a decal on an off-highway vehicle as required under Subsection (3)(b);acceptable evidence indicating compliance with Subsection (1);eligibility for scheduled competitive events or other events under Subsection (1)(b)(ii); andeligibility for an off-highway vehicle manufacturer sponsored event under Subsection (1)(b)(iv).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.An agent shall retain 10% of all off-highway vehicle user fees collected.The division may require agents to obtain a bond in a reasonable amount.On or before the tenth day of each month, each agent shall:report all sales to the division; andsubmit all off-highway vehicle user fees collected less the remuneration provided in Subsection (5)(b).If an agent fails to pay the amount due, the division may assess a penalty of 20% of the amount due.Delinquent payments shall bear interest at the rate of 1% per month.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.All fees collected by an agent, except the remuneration provided in Subsection (5)(b), shall:be kept separate and apart from the private funds of the agent; andbelong to the state.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).A violation of any provision of this Subsection (5) is a class B misdemeanor and may be cause for revocation of the agent authorization.Revenue generated by off-highway vehicle user fees shall be deposited into the Off-highway Vehicle Account created in Section 41-22-19.