Representative Katy Hall proposes the following substitute bill:


1     
VEHICLE REGISTRATION AMENDMENTS

2     
2024 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Katy Hall

5     
Senate Sponsor: Daniel McCay

6     

7     LONG TITLE
8     General Description:
9          This bill removes the requirement to display a registration decal on certain vehicles and
10     creates a month-to-month vehicle registration option.
11     Highlighted Provisions:
12          This bill:
13          ▸     removes the requirement for certain vehicles to display a month or year registration
14     decal on the vehicle's license plate;
15          ▸     creates a month-to-month vehicle registration option;
16          ▸     describes which vehicles may enroll in the month-to-month vehicle registration
17     program;
18          ▸     provides framework and instructions for the month-to-month vehicle registration
19     program within the Motor Vehicle Division;
20          ▸     clarifies when and how the Motor Vehicle Division must notify each vehicle owner
21     of vehicle registration expiration; and
22          ▸     makes technical changes.
23     Money Appropriated in this Bill:
24          None
25     Other Special Clauses:

26          This bill provides a special effective date.
27     Utah Code Sections Affected:
28     AMENDS:
29          41-1a-102, as last amended by Laws of Utah 2023, Chapters 33, 532
30          41-1a-203, as last amended by Laws of Utah 2021, Chapter 59
31          41-1a-206, as last amended by Laws of Utah 2006, Chapter 164
32          41-1a-209, as last amended by Laws of Utah 2021, Chapter 135
33          41-1a-215, as last amended by Laws of Utah 2012, Chapter 397
34          41-1a-216, as last amended by Laws of Utah 2021, Chapter 135
35          41-1a-222, as last amended by Laws of Utah 2023, Chapter 33
36          41-1a-402, as repealed and reenacted by Laws of Utah 2023, Chapter 33
37          41-1a-1201, as last amended by Laws of Utah 2023, Chapters 33, 212, 219, 335, and
38     372
39          41-6a-1642, as last amended by Laws of Utah 2023, Chapters 22, 33 and 532
40          41-22-2, as last amended by Laws of Utah 2022, Chapters 68, 88
41          59-2-405, as last amended by Laws of Utah 2008, Chapter 210
42          59-2-405.1, as last amended by Laws of Utah 2012, Chapter 397
43          59-2-405.2, as last amended by Laws of Utah 2023, Chapter 159
44          59-2-405.3, as last amended by Laws of Utah 2018, Chapter 432
45          59-2-407, as last amended by Laws of Utah 2023, Chapter 237
46          73-18-22.3, as enacted by Laws of Utah 2023, Chapter 159
47     ENACTS:
48          41-1a-215.4, Utah Code Annotated 1953
49     

50     Be it enacted by the Legislature of the state of Utah:
51          Section 1. Section 41-1a-102 is amended to read:
52          41-1a-102. Definitions.
53          As used in this chapter:
54          (1) "Actual miles" means the actual distance a vehicle has traveled while in operation.
55          (2) "Actual weight" means the actual unladen weight of a vehicle or combination of
56     vehicles as operated and certified to by a weighmaster.

57          (3) "All-terrain type I vehicle" means the same as that term is defined in Section
58     41-22-2.
59          (4) "All-terrain type II vehicle" means the same as that term is defined in Section
60     41-22-2.
61          (5) "All-terrain type III vehicle" means the same as that term is defined in Section
62     41-22-2.
63          (6) "Alternative fuel vehicle" means:
64          (a) an electric motor vehicle;
65          (b) a hybrid electric motor vehicle;
66          (c) a plug-in hybrid electric motor vehicle; or
67          (d) a motor vehicle powered exclusively by a fuel other than:
68          (i) motor fuel;
69          (ii) diesel fuel;
70          (iii) natural gas; or
71          (iv) propane.
72          (7) "Amateur radio operator" means a person licensed by the Federal Communications
73     Commission to engage in private and experimental two-way radio operation on the amateur
74     band radio frequencies.
75          (8) "Autocycle" means the same as that term is defined in Section 53-3-102.
76          (9) "Automated driving system" means the same as that term is defined in Section
77     41-26-102.1.
78          (10) "Branded title" means a title certificate that is labeled:
79          (a) rebuilt and restored to operation;
80          (b) flooded and restored to operation; or
81          (c) not restored to operation.
82          (11) "Camper" means a structure designed, used, and maintained primarily to be
83     mounted on or affixed to a motor vehicle that contains a floor and is designed to provide a
84     mobile dwelling, sleeping place, commercial space, or facilities for human habitation or for
85     camping.
86          (12) "Certificate of title" means a document issued by a jurisdiction to establish a
87     record of ownership between an identified owner and the described vehicle, vessel, or outboard

88     motor.
89          (13) "Certified scale weigh ticket" means a weigh ticket that has been issued by a
90     weighmaster.
91          (14) "Commercial vehicle" means a motor vehicle, trailer, or semitrailer used or
92     maintained for the transportation of persons or property that operates:
93          (a) as a carrier for hire, compensation, or profit; or
94          (b) as a carrier to transport the vehicle owner's goods or property in furtherance of the
95     owner's commercial enterprise.
96          (15) "Commission" means the State Tax Commission.
97          (16) "Consumer price index" means the same as that term is defined in Section
98     59-13-102.
99          (17) "Dealer" means a person engaged or licensed to engage in the business of buying,
100     selling, or exchanging new or used vehicles, vessels, or outboard motors either outright or on
101     conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an established
102     place of business for the sale, lease, trade, or display of vehicles, vessels, or outboard motors.
103          (18) "Diesel fuel" means the same as that term is defined in Section 59-13-102.
104          (19) "Division" means the Motor Vehicle Division of the commission, created in
105     Section 41-1a-106.
106          (20) "Dynamic driving task" means the same as that term is defined in Section
107     41-26-102.1.
108          (21) "Electric motor vehicle" means a motor vehicle that is powered solely by an
109     electric motor drawing current from a rechargeable energy storage system.
110          (22) "Essential parts" means the integral and body parts of a vehicle of a type required
111     to be registered in this state, the removal, alteration, or substitution of which would tend to
112     conceal the identity of the vehicle or substantially alter the vehicle's appearance, model, type,
113     or mode of operation.
114          (23) "Farm tractor" means a motor vehicle designed and used primarily as a farm
115     implement for drawing plows, mowing machines, and other implements of husbandry.
116          (24) (a) "Farm truck" means a truck used by the owner or operator of a farm solely for
117     the owner's or operator's own use in the transportation of:
118          (i) farm products, including livestock and its products, poultry and its products,

119     floricultural and horticultural products;
120          (ii) farm supplies, including tile, fence, and any other thing or commodity used in
121     agricultural, floricultural, horticultural, livestock, and poultry production; and
122          (iii) livestock, poultry, and other animals and things used for breeding, feeding, or
123     other purposes connected with the operation of a farm.
124          (b) "Farm truck" does not include the operation of trucks by commercial processors of
125     agricultural products.
126          (25) "Fleet" means one or more commercial vehicles.
127          (26) "Foreign vehicle" means a vehicle of a type required to be registered, brought into
128     this state from another state, territory, or country other than in the ordinary course of business
129     by or through a manufacturer or dealer, and not registered in this state.
130          (27) "Gross laden weight" means the actual weight of a vehicle or combination of
131     vehicles, equipped for operation, to which shall be added the maximum load to be carried.
132          (28) "Highway" or "street" means the entire width between property lines of every way
133     or place of whatever nature when any part of it is open to the public, as a matter of right, for
134     purposes of vehicular traffic.
135          (29) "Hybrid electric motor vehicle" means a motor vehicle that draws propulsion
136     energy from onboard sources of stored energy that are both:
137          (a) an internal combustion engine or heat engine using consumable fuel; and
138          (b) a rechargeable energy storage system where energy for the storage system comes
139     solely from sources onboard the vehicle.
140          (30) (a) "Identification number" means the identifying number assigned by the
141     manufacturer or by the division for the purpose of identifying the vehicle, vessel, or outboard
142     motor.
143          (b) "Identification number" includes a vehicle identification number, state assigned
144     identification number, hull identification number, and motor serial number.
145          (31) "Implement of husbandry" means a vehicle designed or adapted and used
146     exclusively for an agricultural operation and only incidentally operated or moved upon the
147     highways.
148          (32) (a) "In-state miles" means the total number of miles operated in this state during
149     the preceding year by fleet power units.

150          (b) If a fleet is composed entirely of trailers or semitrailers, "in-state miles" means the
151     total number of miles that those vehicles were towed on Utah highways during the preceding
152     year.
153          (33) "Interstate vehicle" means a commercial vehicle operated in more than one state,
154     province, territory, or possession of the United States or foreign country.
155          (34) "Jurisdiction" means a state, district, province, political subdivision, territory, or
156     possession of the United States or any foreign country.
157          (35) "Lienholder" means a person with a security interest in particular property.
158          (36) "Manufactured home" means a transportable factory built housing unit constructed
159     on or after June 15, 1976, according to the Federal Home Construction and Safety Standards
160     Act of 1974 (HUD Code), in one or more sections, which, in the traveling mode, is eight body
161     feet or more in width or 40 body feet or more in length, or when erected on site, is 400 or more
162     square feet, and which is built on a permanent chassis and designed to be used as a dwelling
163     with or without a permanent foundation when connected to the required utilities, and includes
164     the plumbing, heating, air-conditioning, and electrical systems.
165          (37) "Manufacturer" means a person engaged in the business of constructing,
166     manufacturing, assembling, producing, or importing new or unused vehicles, vessels, or
167     outboard motors for the purpose of sale or trade.
168          (38) "Military vehicle" means a vehicle of any size or weight that was manufactured
169     for use by armed forces and that is maintained in a condition that represents the vehicle's
170     military design and markings regardless of current ownership or use.
171          (39) "Mobile home" means a transportable factory built housing unit built prior to June
172     15, 1976, in accordance with a state mobile home code which existed prior to the Federal
173     Manufactured Housing and Safety Standards Act (HUD Code).
174          (40) "Motor fuel" means the same as that term is defined in Section 59-13-102.
175          (41) (a) "Motor vehicle" means a self-propelled vehicle intended primarily for use and
176     operation on the highways.
177          (b) "Motor vehicle" does not include:
178          (i) an off-highway vehicle; or
179          (ii) a motor assisted scooter as defined in Section 41-6a-102.
180          (42) "Motorboat" means the same as that term is defined in Section 73-18-2.

181          (43) "Motorcycle" means:
182          (a) a motor vehicle having a saddle for the use of the rider and designed to travel on not
183     more than three wheels in contact with the ground; or
184          (b) an autocycle.
185          (44) "Natural gas" means a fuel of which the primary constituent is methane.
186          (45) (a) "Nonresident" means a person who is not a resident of this state as defined by
187     Section 41-1a-202, and who does not engage in intrastate business within this state and does
188     not operate in that business any motor vehicle, trailer, or semitrailer within this state.
189          (b) A person who engages in intrastate business within this state and operates in that
190     business any motor vehicle, trailer, or semitrailer in this state or who, even though engaging in
191     interstate commerce, maintains a vehicle in this state as the home station of that vehicle is
192     considered a resident of this state, insofar as that vehicle is concerned in administering this
193     chapter.
194          (46) "Odometer" means a device for measuring and recording the actual distance a
195     vehicle travels while in operation, but does not include any auxiliary odometer designed to be
196     periodically reset.
197          (47) "Off-highway implement of husbandry" means the same as that term is defined in
198     Section 41-22-2.
199          (48) "Off-highway motorcycle" means the same as that term is defined in Section
200     41-22-2.
201          [(48)] (49) "Off-highway vehicle" means the same as that term is defined in Section
202     41-22-2.
203          [(49)] (50) (a) "Operate" means:
204          (i) to navigate a vessel; or
205          (ii) collectively, the activities performed in order to perform the entire dynamic driving
206     task for a given motor vehicle by:
207          (A) a human driver as defined in Section 41-26-102.1; or
208          (B) an engaged automated driving system.
209          (b) "Operate" includes testing of an automated driving system.
210          [(50)] (51) "Original issue license plate" means a license plate that is of a format and
211     type issued by the state in the same year as the model year of a vehicle that is a model year

212     1973 or older.
213          [(51)] (52) "Outboard motor" means a detachable self-contained propulsion unit,
214     excluding fuel supply, used to propel a vessel.
215          [(52)] (53) (a) "Owner" means a person, other than a lienholder, holding title to a
216     vehicle, vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is
217     subject to a security interest.
218          (b) If a vehicle is the subject of an agreement for the conditional sale or installment
219     sale or mortgage of the vehicle with the right of purchase upon performance of the conditions
220     stated in the agreement and with an immediate right of possession vested in the conditional
221     vendee or mortgagor, or if the vehicle is the subject of a security agreement, then the
222     conditional vendee, mortgagor, or debtor is considered the owner for the purposes of this
223     chapter.
224          (c) If a vehicle is the subject of an agreement to lease, the lessor is considered the
225     owner until the lessee exercises the lessee's option to purchase the vehicle.
226          [(53)] (54) "Park model recreational vehicle" means a unit that:
227          (a) is designed and marketed as temporary living quarters for recreational, camping,
228     travel, or seasonal use;
229          (b) is not permanently affixed to real property for use as a permanent dwelling;
230          (c) requires a special highway movement permit for transit; and
231          (d) is built on a single chassis mounted on wheels with a gross trailer area not
232     exceeding 400 square feet in the setup mode.
233          [(54)] (55) "Personalized license plate" means a license plate that has displayed on it a
234     combination of letters, numbers, or both as requested by the owner of the vehicle and assigned
235     to the vehicle by the division.
236          [(55)] (56) (a) "Pickup truck" means a two-axle motor vehicle with motive power
237     manufactured, remanufactured, or materially altered to provide an open cargo area.
238          (b) "Pickup truck" includes a motor vehicle with the open cargo area covered with a
239     camper, camper shell, tarp, removable top, or similar structure.
240          [(56)] (57) "Plug-in hybrid electric motor vehicle" means a hybrid electric motor
241     vehicle that has the capability to charge the battery or batteries used for vehicle propulsion
242     from an off-vehicle electric source, such that the off-vehicle source cannot be connected to the

243     vehicle while the vehicle is in motion.
244          [(57)] (58) "Pneumatic tire" means a tire in which compressed air is designed to
245     support the load.
246          [(58)] (59) "Preceding year" means a period of 12 consecutive months fixed by the
247     division that is within 16 months immediately preceding the commencement of the registration
248     or license year in which proportional registration is sought. The division in fixing the period
249     shall conform it to the terms, conditions, and requirements of any applicable agreement or
250     arrangement for the proportional registration of vehicles.
251          [(59)] (60) "Public garage" means a building or other place where vehicles or vessels
252     are kept and stored and where a charge is made for the storage and keeping of vehicles and
253     vessels.
254          [(60)] (61) "Receipt of surrender of ownership documents" means the receipt of
255     surrender of ownership documents described in Section 41-1a-503.
256          [(61)] (62) "Reconstructed vehicle" means a vehicle of a type required to be registered
257     in this state that is materially altered from its original construction by the removal, addition, or
258     substitution of essential parts, new or used.
259          [(62)] (63) "Recreational vehicle" means the same as that term is defined in Section
260     13-14-102.
261          [(63)] (64) "Registration" means a document issued by a jurisdiction that allows
262     operation of a vehicle or vessel on the highways or waters of this state for the time period for
263     which the registration is valid and that is evidence of compliance with the registration
264     requirements of the jurisdiction.
265          [(64)] (65) "Registration decal" means the decal issued by the division that is evidence
266     of compliance with the division's registration requirements.
267          [(65)] (66) (a) "Registration year" means a 12 consecutive month period commencing
268     with the completion of the applicable registration criteria.
269          (b) For administration of a multistate agreement for proportional registration the
270     division may prescribe a different 12-month period.
271          [(66)] (67) "Repair or replacement" means the restoration of vehicles, vessels, or
272     outboard motors to a sound working condition by substituting any inoperative part of the
273     vehicle, vessel, or outboard motor, or by correcting the inoperative part.

274          [(67)] (68) "Replica vehicle" means:
275          (a) a street rod that meets the requirements under Subsection 41-21-1(3)(a)(i)(B); or
276          (b) a custom vehicle that meets the requirements under Subsection
277     41-6a-1507(1)(a)(i)(B).
278          [(68)] (69) "Restored-modified vehicle" means a motor vehicle that has been restored
279     and modified with modern parts and technology, including emission control technology and an
280     on-board diagnostic system.
281          [(69)] (70) "Road tractor" means a motor vehicle designed and used for drawing other
282     vehicles and constructed so it does not carry any load either independently or any part of the
283     weight of a vehicle or load that is drawn.
284          [(70)] (71) "Sailboat" means the same as that term is defined in Section 73-18-2.
285          [(71)] (72) "Security interest" means an interest that is reserved or created by a security
286     agreement to secure the payment or performance of an obligation and that is valid against third
287     parties.
288          [(72)] (73) "Semitrailer" means a vehicle without motive power designed for carrying
289     persons or property and for being drawn by a motor vehicle and constructed so that some part
290     of its weight and its load rests or is carried by another vehicle.
291          [(73)] (74) "Special group license plate" means a type of license plate designed for a
292     particular group of people or a license plate authorized and issued by the division in accordance
293     with Section 41-1a-418 or Part 16, Sponsored Special Group License Plates.
294          [(74)] (75) (a) "Special interest vehicle" means a vehicle used for general
295     transportation purposes and that is:
296          (i) 20 years or older from the current year; or
297          (ii) a make or model of motor vehicle recognized by the division director as having
298     unique interest or historic value.
299          (b) In making a determination under Subsection [(74)(a)] (75)(a), the division director
300     shall give special consideration to:
301          (i) a make of motor vehicle that is no longer manufactured;
302          (ii) a make or model of motor vehicle produced in limited or token quantities;
303          (iii) a make or model of motor vehicle produced as an experimental vehicle or one
304     designed exclusively for educational purposes or museum display; or

305          (iv) a motor vehicle of any age or make that has not been substantially altered or
306     modified from original specifications of the manufacturer and because of its significance is
307     being collected, preserved, restored, maintained, or operated by a collector or hobbyist as a
308     leisure pursuit.
309          [(75)] (76) (a) "Special mobile equipment" means a vehicle:
310          (i) not designed or used primarily for the transportation of persons or property;
311          (ii) not designed to operate in traffic; and
312          (iii) only incidentally operated or moved over the highways.
313          (b) "Special mobile equipment" includes:
314          (i) farm tractors;
315          (ii) off-road motorized construction or maintenance equipment including backhoes,
316     bulldozers, compactors, graders, loaders, road rollers, tractors, and trenchers; and
317          (iii) ditch-digging apparatus.
318          (c) "Special mobile equipment" does not include a commercial vehicle as defined
319     under Section 72-9-102.
320          [(76)] (77) "Specially constructed vehicle" means a vehicle of a type required to be
321     registered in this state, not originally constructed under a distinctive name, make, model, or
322     type by a generally recognized manufacturer of vehicles, and not materially altered from its
323     original construction.
324          [(77)] (78) (a) "Standard license plate" means a license plate for general issue
325     described in Subsection 41-1a-402(1).
326          (b) "Standard license plate" includes a license plate for general issue that the division
327     issues before January 1, 2024.
328          [(78)] (79) "State impound yard" means a yard for the storage of a vehicle, vessel, or
329     outboard motor that meets the requirements of rules made by the commission pursuant to
330     Subsection 41-1a-1101(5).
331          [(79)] (80) "Symbol decal" means the decal that is designed to represent a special
332     group and displayed on a special group license plate.
333          [(80)] (81) "Title" means the right to or ownership of a vehicle, vessel, or outboard
334     motor.
335          [(81)] (82) (a) "Total fleet miles" means the total number of miles operated in all

336     jurisdictions during the preceding year by power units.
337          (b) If fleets are composed entirely of trailers or semitrailers, "total fleet miles" means
338     the number of miles that those vehicles were towed on the highways of all jurisdictions during
339     the preceding year.
340          [(82)] (83) "Tow truck motor carrier" means the same as that term is defined in Section
341     72-9-102.
342          [(83)] (84) "Tow truck operator" means the same as that term is defined in Section
343     72-9-102.
344          [(84)] (85) "Trailer" means a vehicle without motive power designed for carrying
345     persons or property and for being drawn by a motor vehicle and constructed so that no part of
346     its weight rests upon the towing vehicle.
347          [(85)] (86) "Transferee" means a person to whom the ownership of property is
348     conveyed by sale, gift, or any other means except by the creation of a security interest.
349          [(86)] (87) "Transferor" means a person who transfers the person's ownership in
350     property by sale, gift, or any other means except by creation of a security interest.
351          [(87)] (88) "Travel trailer," "camping trailer," or "fifth wheel trailer" means a portable
352     vehicle without motive power, designed as a temporary dwelling for travel, recreational, or
353     vacation use that does not require a special highway movement permit when drawn by a
354     self-propelled motor vehicle.
355          [(88)] (89) "Truck tractor" means a motor vehicle designed and used primarily for
356     drawing other vehicles and not constructed to carry a load other than a part of the weight of the
357     vehicle and load that is drawn.
358          [(89)] (90) "Vehicle" includes a motor vehicle, trailer, semitrailer, off-highway vehicle,
359     camper, park model recreational vehicle, manufactured home, and mobile home.
360          [(90)] (91) "Vessel" means the same as that term is defined in Section 73-18-2.
361          [(91)] (92) "Vintage vehicle" means the same as that term is defined in Section
362     41-21-1.
363          [(92)] (93) "Waters of this state" means the same as that term is defined in Section
364     73-18-2.
365          [(93)] (94) "Weighmaster" means a person, association of persons, or corporation
366     permitted to weigh vehicles under this chapter.

367          Section 2. Section 41-1a-203 is amended to read:
368          41-1a-203. Prerequisites for registration, transfer of ownership, or registration
369     renewal.
370          (1) (a) (i) Except as provided in Subsection (1)(b), the division shall mail a notification
371     to the owner of a vehicle at least 30 days before the date the vehicle's registration is due to
372     expire.
373          (ii) The division shall ensure that mailing of notifications described in Section (1)(a)(i)
374     begins as soon as practicable.
375          (b) (i) The division shall provide a process for a vehicle owner to choose to receive
376     electronic notification of the pending expiration of a vehicle's registration.
377          (ii) If a vehicle owner chooses electronic notification, the division shall electronically
378     notify [by email] the owner of a vehicle at least 30 days before the date the vehicle's
379     registration is due to expire.
380          (iii) If a motor vehicle is registered on a month-to-month basis as described in Section
381     41-1a-215.4, in lieu of notification by mail, the division shall notify the motor vehicle owner
382     each month via electronic notification of:
383          (A) the pending expiration and automatic renewal of the vehicle's registration; and
384          (B) whether the fee payment and renewal of the motor vehicle's registration were
385     successfully completed.
386          (2) Except as otherwise provided, before registration of a vehicle, an owner shall:
387          (a) obtain an identification number inspection under Section 41-1a-204;
388          (b) obtain a certificate of emissions inspection, if required in the current year, as
389     provided under Section 41-6a-1642;
390          (c) pay property taxes, the in lieu fee, or receive a property tax clearance under Section
391     41-1a-206 or 41-1a-207;
392          (d) pay the automobile driver education tax required by Section 41-1a-208;
393          (e) pay the applicable registration fee under Part 12, Fee and Tax Requirements;
394          (f) pay the uninsured motorist identification fee under Section 41-1a-1218, if
395     applicable;
396          (g) pay the motor carrier fee under Section 41-1a-1219, if applicable;
397          (h) pay any applicable local emissions compliance fee under Section 41-1a-1223; and

398          (i) pay the taxes applicable under Title 59, Chapter 12, Sales and Use Tax Act.
399          (3) In addition to the requirements in Subsection (1), an owner of a vehicle that has not
400     been previously registered or that is currently registered under a previous owner's name shall
401     apply for a valid certificate of title in the owner's name before registration.
402          (4) The division may not issue a new registration, transfer of ownership, or registration
403     renewal under Section 73-18-7 for a vessel or outboard motor that is subject to this chapter
404     unless a certificate of title has been or is in the process of being issued in the same owner's
405     name.
406          (5) The division may not issue a new registration, transfer of ownership, or registration
407     renewal under Section 41-22-3 for an off-highway vehicle that is subject to this chapter unless
408     a certificate of title has been or is in the process of being issued in the same owner's name.
409          (6) The division may not issue a registration renewal for a motor vehicle if the division
410     has received a hold request for the motor vehicle for which a registration renewal has been
411     requested as described in:
412          (a) Section 72-1-213.1; or
413          (b) Section 72-6-118.
414          Section 3. Section 41-1a-206 is amended to read:
415          41-1a-206. Payment of property taxes or in lieu fees before registration.
416          (1) Except as provided in Subsection (2), the division before issuing any registration
417     shall require from every applicant for the registration [a certificate from the county assessor in
418     which the vehicle has situs for taxation] verification that:
419          (a) the property tax or in lieu fee on the vehicle for the current registration period has
420     been paid;
421          (b) in the assessor's opinion the tax or in lieu fee is a lien on real property sufficient to
422     secure the payment of the tax; or
423          (c) the vehicle is exempt by law from payment of property tax or the in lieu fee for the
424     current registration period.
425          (2) The requirements of Subsection (1) do not apply to the registration of ambulances,
426     peace officer patrol vehicles, fire engines, passenger cars and trucks owned and used by the
427     United States government or by the state of Utah or by any of its political subdivisions, and
428     motor vehicles assessed by the commission under Section 59-2-201.

429          Section 4. Section 41-1a-209 is amended to read:
430          41-1a-209. Application for registration -- Contents.
431          (1) An owner of a vehicle subject to registration under this part shall apply to the
432     division for registration on forms furnished by the division.
433          (2) The application for registration shall include:
434          (a) the signature of an owner of the vehicle to be registered;
435          (b) the name, bona fide residence and mailing address of the owner, or business
436     address of the owner if the owner is a firm, association, or corporation;
437          (c) a description of the vehicle including the make, model, type of body, the model year
438     as specified by the manufacturer, the number of cylinders, and the identification number of the
439     vehicle;
440          (d) other information required by the division to enable it to determine whether the
441     owner is lawfully entitled to register the vehicle; [and]
442          (e) an indication if the applicant is applying for automatic registration renewal as
443     described in Section 41-1a-216[.]; and
444          (f) an indication specifying the type of vehicle registration for which the applicant is
445     applying.
446          Section 5. Section 41-1a-215 is amended to read:
447          41-1a-215. Staggered registration dates -- Exceptions.
448          (1) (a) Except as provided under Subsections (2) and (3), every vehicle registration,
449     every registration card, and every registration plate issued under this chapter for the first
450     registration of the vehicle in this state, continues in effect for a period of 12 months beginning
451     with the first day of the calendar month of registration and does not expire until the last day of
452     the same month in the following year.
453          (b) If the last day of the registration period falls on a day in which the appropriate state
454     or county offices are not open for business, the registration of the vehicle is extended to
455     midnight of the next business day.
456          (2) The provisions of Subsection (1) do not apply to the following:
457          (a) registration issued to government vehicles under Section 41-1a-221;
458          (b) registration issued to apportioned vehicles under Section 41-1a-301;
459          (c) multiyear registration issued under Section 41-1a-222;

460          (d) lifetime trailer registration issued under Section 41-1a-1206;
461          (e) a month-to-month registration issued under Section 41-1a-215.4;
462          [(e)] (f) partial year registration issued under Section 41-1a-1207;
463          [(f)] (g) a six-month registration issued under Section 41-1a-215.5; or
464          [(g)] (h) plates issued to a dealer, dismantler, manufacturer, remanufacturer, and
465     transporter under [Title 41, Chapter 3, Part 5, Special Dealer License Plates] Chapter 3, Part 5,
466     Special Dealer License Plates.
467          (3) (a) Upon application of the owner or lessee of a fleet of commercial vehicles not
468     apportioned under Section 41-1a-301 and required to be registered in this state, the State Tax
469     Commission may permit the vehicles to be registered for a registration period commencing on
470     the first day of March, June, September, or December of any year and expiring on the last day
471     of March, June, September, or December in the following year.
472          (b) Upon application of the owner or lessee of a fleet of commercial vehicles
473     apportioned under Section 41-1a-301 and required to be registered in this state, the State Tax
474     Commission may permit the vehicles to be registered for a registration period commencing on
475     the first day of January, April, July, or October of any year and expiring on the last day of
476     March, June, September, or December in the following year.
477          (4) When the expiration of a registration plate is extended by affixing a registration
478     decal to it, the expiration of the decal governs the expiration date of the plate.
479          Section 6. Section 41-1a-215.4 is enacted to read:
480          41-1a-215.4. Month-to-month vehicle registration.
481          (1) (a) A person may register a vehicle described in Subsection (1)(b)(i) on a
482     month-to-month basis if the person enrolls in:
483          (i) automatic registration renewal described in Subsection 41-1a-216(2)(d); and
484          (ii) electronic notification of registration renewal as described in Subsection
485     41-1a-203(1)(b)(iii).
486          (b) (i) Except as provided in Subsection (1)(b)(ii), all vehicles are eligible for
487     month-to-month registration under this section.
488          (ii) The following vehicles are not eligible for month-to-month registration under this
489     section:
490          (A) a motorboat or sailboat required to be registered under Section 73-18-7;

491          (B) a vehicle registered pursuant to Part 3, Proportional Registration;
492          (C) a vehicle registered as part of a fleet;
493          (D) an off-highway vehicle;
494          (E) a street-legal all-terrain vehicle registered in accordance with Section 41-1a-1509;
495     and
496          (F) a park model recreational vehicle.
497          (2) A month-to-month registration period begins on the first day of the calendar month
498     and expires on the last day of the same calendar month.
499          (3) (a) A vehicle owner seeking month-to-month registration satisfies the requirements
500     described in Section 41-1a-203 by:
501          (i) at the time of registration:
502          (A) obtaining an identification number inspection under Section 41-1a-204, if required;
503     and
504          (B) paying the taxes applicable under Title 59, Chapter 12, Sales and Use Tax Act, if
505     applicable;
506          (ii) if required, obtaining a certificate of emissions inspection as provided under
507     Section 41-6a-1642; and
508          (iii) paying the following fees and taxes each month if applicable for the type of
509     vehicle being registered:
510          (A) property taxes or the in lieu fee described in Section 41-1a-206, 41-1a-207, or Title
511     59, Chapter 2, Part 4, Assessment of Transitory Personal Property and Interstate Carriers;
512          (B) the automobile driver education fee described in Section 41-1a-1204;
513          (C) the relevant registration fees described in Section 41-1a-1206;
514          (D) the uninsured motorist identification fee described in Section 41-1a-1218;
515          (E) the motor carrier fee described in Section 41-1a-1219;
516          (F) the local option highway construction and transportation corridor preservation fee
517     described in Section 41-1a-1222; and
518          (G) the local emissions compliance fee described in Section 41-1a-1223.
519          (b) In addition to any electronic payment fee charged as described in Section
520     41-1a-1221, the cost of the monthly charge described in Subsection (3)(a)(iii) is equal to 9.25%
521     of the annual cost of the applicable fee or tax for the same vehicle registered for a 12-month

522     period rounded up to the nearest one cent.
523          (c) The first time a vehicle is registered on a month-to-month basis, the person
524     registering the vehicle:
525          (i) shall register directly with the division; and
526          (ii) may not register through a dealer.
527          (4) (a) If a person registers a vehicle on a month-to-month basis, the registration and
528     payment of fees and taxes as provided in this section shall continue each month through an
529     automated transaction, and the person may not cancel or stop payment unless the person
530     electronically notifies the division that:
531          (i) the person has sold the vehicle or returned a leased vehicle;
532          (ii) the vehicle is destroyed;
533          (iii) the person has registered the vehicle in another state; or
534          (iv) the person has registered the vehicle under a different type of vehicle registration.
535          (b) The division may not issue a refund of an automatic payment required for a
536     month-to-month registration as described in this section if a person fails to notify the division
537     of change in registration status as described and required in Subsection (4)(a).
538          (5) For a vehicle registered on a month-to-month basis, the registration is revoked if:
539          (a) the person that registers the vehicle fails to make the monthly payment as required
540     in this section; or
541          (b) the payment method is canceled or declined.
542          (6) If a vehicle registration is revoked under Subsection (5), and the division
543     reasonably determines that the owner of the vehicle has not acted in good faith to ensure timely
544     payment, the division may prohibit the vehicle from being registered on a month-to-month
545     basis by the same owner for one year.
546          Section 7. Section 41-1a-216 is amended to read:
547          41-1a-216. Renewal of registration.
548          (1) The division may receive applications for registration renewal and issue new
549     registration cards at any time prior to the expiration of the registration, subject to the
550     availability of renewal materials.
551          (2) (a) Except as provided in Subsections (2)(c), (2)(d), and (3), the new registration
552     shall retain the same expiration month as recorded on the original registration even if the

553     registration has expired.
554          (b) Except as provided in Subsection (2)(c) and (d), the year of registration expiration
555     shall be changed to reflect the renewed registration period.
556          (c) If the application for renewal of registration is for a six-month registration period
557     under Section 41-1a-215.5, the new registration shall be for a six-month registration period that
558     begins with the first day of the calendar month following the last day of the expiration month
559     of the previous registration period as recorded on the original registration even if the
560     registration has expired.
561          (d) If a vehicle is registered on a month-to-month basis as described in Section
562     41-1a-215.4, the registration shall:
563          (i) automatically renew each month if:
564          (A) the owner of the vehicle has complied with the requirements under this part;
565          (B) the motor vehicle is in compliance with the emissions inspection requirement
566     described in Section 41-6a-1642; and
567          (C) payment under Section 41-1a-1206 is made electronically each month; and
568          (ii) be for a one-month registration period that begins with the first day of each
569     calendar month and ends on the last day of each respective calendar month.
570          (3) Subsection (2) does not apply if the owner can verify to the satisfaction of the
571     division that the vehicle registration was not renewed prior to its expiration due to the fact that
572     the vehicle was in storage, inoperable, or otherwise out of service.
573          (4) If the registration renewal application is an application generated by the division
574     through its automated system, the owner need not surrender the last registration card or
575     duplicate.
576          (5) A vehicle with an "EX" or "UHP" license plate, owned by an entity described in
577     Section 41-1a-407, is exempt from registration renewal requirements.
578          (6) The division shall establish a process by which an individual may request automatic
579     renewal of registration.
580          (7) An individual may request automatic renewal of registration as provided by the
581     division.
582          (8) If the vehicle is subject to an emissions inspection as described in Section
583     41-6a-1642 for the year for which a vehicle automatic registration is requested, the automatic

584     renewal is not effective until the vehicle has passed an emissions inspection as required in
585     Section 41-6a-1642.
586          (9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
587     commission may make rules establishing procedures for an individual to apply for and the
588     division to administer automatic renewal of registration and automatic payment of fees as
589     required in this chapter and relevant taxes.
590          Section 8. Section 41-1a-222 is amended to read:
591          41-1a-222. Application for multiyear registration -- Payment of taxes -- Penalties.
592          (1) The owner of any intrastate fleet of commercial vehicles which is based in the state
593     may apply to the commission for registration in accordance with this section.
594          (a) The application shall be made on a form prescribed by the commission.
595          (b) Upon payment of required fees and meeting other requirements prescribed by the
596     commission, the division shall issue, to each vehicle for which application has been made, a
597     multiyear license plate and registration card.
598          (i) The [registration decal and the] registration card shall bear an expiration date fixed
599     by the division and [are] is valid until ownership of the vehicle to which [they are] the
600     registration card is issued is transferred by the applicant or until the expiration date, whichever
601     comes first.
602          (ii) An annual renewal application must be made by the owner if registration
603     identification has been issued on an annual installment fee basis and the required fees must be
604     paid on an annual basis.
605          (iii) License plates and registration cards issued pursuant to this section are valid for an
606     eight-year period, commencing with the year of initial application in this state.
607          (c) When application for registration or renewal is made on an installment payment
608     basis, the applicant shall submit acceptable evidence of a surety bond in a form, and with a
609     surety, approved by the commission and in an amount equal to the total annual fees required
610     for all vehicles registered to the applicant in accordance with this section.
611          (2) Each vehicle registered as part of a fleet of commercial vehicles must be titled in
612     the name of the fleet.
613          (3) Each owner who registers fleets pursuant to this section shall pay the taxes or in
614     lieu fees otherwise due pursuant to:

615          (a) Section 41-1a-206;
616          (b) Section 41-1a-207;
617          (c) Subsection 41-1a-301(12);
618          (d) Section 59-2-405.1;
619          (e) Section 59-2-405.2; or
620          (f) Section 59-2-405.3.
621          (4) An owner who fails to comply with the provisions of this section is subject to the
622     penalties in Section 41-1a-1301 and, if the commission so determines, will result in the loss of
623     the privileges granted in this section.
624          Section 9. Section 41-1a-402 is amended to read:
625          41-1a-402. Standard license plates -- Required colors, numerals, and letters --
626     Expiration.
627          (1) (a) Upon registering a vehicle, the division shall issue to the owner a standard
628     license plate described in Subsection (1)(b) unless the division issues to the owner:
629          (i) a special group license plate in accordance with Section 41-1a-418; or
630          (ii) an apportioned vehicle license plate in accordance with Section 41-1a-301.
631          (b) The division may offer up to four standard license plate options at one time, each
632     with a different design as follows:
633          (i) two designs that incorporate one or more elements that represent the state's
634     economy or geography;
635          (ii) one design that represents the state's values or culture; and
636          (iii) one design that commemorates a current event relevant to the state or a significant
637     anniversary of a historic event relevant to the state.
638          (c) The division shall offer:
639          (i) each design described in Subsection (1)(b)(i) or (ii) for at least a 10-year period; and
640          (ii) each design described in Subsection (1)(b)(iii) for no more than a five-year period.
641          (d) The division may not offer more than four standard license plate designs at any one
642     time.
643          (2) Before the division may offer a design described in Subsection (1)(b), the division
644     shall:
645          (a) consult with the Utah Department of Cultural and Community Engagement

646     regarding the proposed design;
647          (b) identify which current standard license plate design will be replaced by the
648     proposed design;
649          (c) submit the proposed design to the governor for approval; and
650          (d) if the governor approves the design pursuant to Subsection (2)(c), submit to the
651     Transportation Interim Committee a request for the Legislature to approve the proposed design
652     by concurrent resolution.
653          (3) The division may issue a new standard license plate design only if:
654          (a) the Legislature has by concurrent resolution approved the standard license plate
655     design; and
656          (b) sufficient funds are appropriated for the initial costs of production.
657          (4) (a) Except as provided in Subsection (4)(b), the division may not order or produce a
658     standard license plate that is discontinued under this section.
659          (b) The division may issue a discontinued standard license plate until the division
660     exhausts the discontinued standard license plate's remaining stock.
661          (5) (a) Each license plate shall have displayed on it:
662          [(a)] (i) the registration number assigned to the vehicle for which the license plate is
663     issued; and
664          [(b)] (ii) the name of the state[; and].
665          [(c) unless exempted by Section 41-1a-301 or 41-1a-407, a registration decal showing
666     the date of expiration displayed in accordance with Subsection (8).]
667          (b) In addition to Subsection (5)(a), an off-highway vehicle shall also display a
668     registration decal showing the date of expiration as described in Subsection (8).
669          (c) The division shall issue and the following vehicles shall display a registration decal
670     showing the date of expiration:
671          (i) a motorboat or sailboat required to be registered under Section 73-18-7;
672          (ii) an off-highway vehicle; and
673          (iii) a park model recreational vehicle.
674          (6) If registration is extended by affixing a registration decal to the license plate, the
675     expiration date of the registration decal governs the expiration date of the license plate.
676          (7) (a) Except as provided under Subsection 41-1a-215(2) and Section 41-1a-216,

677     license plates shall be renewed annually.
678          (b) For an off-highway vehicle as described in Subsection (5)(b), the division shall
679     issue:
680          (i) [The division shall issue the vehicle owner] a month registration decal and a year
681     registration decal upon the vehicle's first registration with the division[.]; and
682          (ii) [The division shall issue the vehicle owner] only a year registration decal upon
683     subsequent renewals of registration to validate registration renewal.
684          (8) Except as otherwise provided by rule:
685          (a) the month registration decal issued in accordance with Subsection (7) shall be
686     displayed on the license plate in the left position; and
687          (b) the year registration decal issued in accordance with Subsection (7) shall be
688     displayed on the license plate in the right position.
689          (9) The current year registration decal issued in accordance with Subsection (7) shall
690     be placed over or in place of the previous year registration decal.
691          (10) If a license plate, month registration decal, or year registration decal is lost or
692     destroyed, a replacement shall be issued upon application and payment of the fees required
693     under Section 41-1a-1211 or 41-1a-1212.
694          (11) (a) A violation of this section is an infraction.
695          (b) A court shall waive a fine for a violation under this section if:
696          (i) the registration for the vehicle was current at the time of the citation; and
697          (ii) the person to whom the citation was issued provides, within 21 business days,
698     evidence that the license plate and registration decals are properly displayed in compliance with
699     this section.
700          (12) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
701     the division may make rules regarding the placement and positioning of registration decals on
702     license plates issued by the division.
703          Section 10. Section 41-1a-1201 is amended to read:
704          41-1a-1201. Disposition of fees.
705          (1) All fees received and collected under this part shall be transmitted daily to the state
706     treasurer.
707          (2) Except as provided in Subsections (3), (5), (6), (7), (8), and (9) and Sections

708     41-1a-1205, 41-1a-1220, 41-1a-1221, 41-1a-1222, 41-1a-1223, and 41-1a-1603, all fees
709     collected under this part shall be deposited into the Transportation Fund.
710          (3) Funds generated under Subsections 41-1a-1211(1)(b)(ii), (6)(b)(ii), (7), and (9), and
711     Section 41-1a-1212 shall be deposited into the License Plate Restricted Account created in
712     Section 41-1a-122.
713          (4) (a) Except as provided in Subsections (3) and (4)(b) and Section 41-1a-1205, the
714     expenses of the commission in enforcing and administering this part shall be provided for by
715     legislative appropriation from the revenues of the Transportation Fund.
716          (b) Three dollars of the registration fees imposed under Subsections 41-1a-1206(2)(a)
717     and (b) for each vehicle registered for a six-month registration period under Section
718     41-1a-215.5 may be used by the commission to cover the costs incurred in enforcing and
719     administering this part.
720          (c) Sixty cents of the registration fees imposed under Subsection 41-1a-1206(1) for
721     each vehicle registered on a month-to-month basis under Section 41-1a-215.4 may be used by
722     the commission to cover the costs incurred in enforcing and administering this part.
723          [(c)] (d) Fifty cents of the registration fee imposed under Subsection 41-1a-1206(1)(i)
724     for each vintage vehicle that has a model year of 1981 or newer may be used by the
725     commission to cover the costs incurred in enforcing and administering this part.
726          (5) (a) [The] Except as provided in Subsection (5)(c), the following portions of the
727     registration fees imposed under Section 41-1a-1206 for each vehicle shall be deposited into the
728     Transportation Investment Fund of 2005 created in Section 72-2-124:
729          (i) $30 of the registration fees imposed under Subsections 41-1a-1206(1)(a), (1)(b),
730     (1)(f), (4), and (7);
731          (ii) $21 of the registration fees imposed under Subsections 41-1a-1206(1)(c)(i) and
732     (1)(c)(ii);
733          (iii) $2.50 of the registration fee imposed under Subsection 41-1a-1206(1)(e)(ii);
734          (iv) $23 of the registration fee imposed under Subsection 41-1a-1206(1)(d)(i);
735          (v) $24.50 of the registration fee imposed under Subsection 41-1a-1206(1)(e)(i); and
736          (vi) $1 of the registration fee imposed under Subsection 41-1a-1206(1)(d)(ii).
737          (b) The following portions of the registration fees collected for each vehicle registered
738     for a six-month registration period under Section 41-1a-215.5 shall be deposited into the

739     Transportation Investment Fund of 2005 created in Section 72-2-124:
740          (i) $23.25 of each registration fee collected under Subsection 41-1a-1206(2)(a)(i); and
741          (ii) $23 of each registration fee collected under Subsection 41-1a-1206(2)(a)(ii).
742          (c) The following portions of the registration fees imposed under Section 41-1a-1206
743     and collected for each vehicle registered on a month-to-month basis under Section 41-1a-215.4
744     shall be deposited into the Transportation Investment Fund of 2005 created in Section
745     72-2-124:
746          (i) $2.78 of the registration fees imposed under Subsections 41-1a-1206(1)(a), (1)(b),
747     (1)(f), (4), and (7);
748          (ii) $1.94 of the registration fees imposed under Subsections 41-1a-1206(1)(c)(i) and
749     (1)(c)(ii);
750          (iii) 23 cents of the registration fee imposed under Subsection 41-1a-1206(1)(e)(ii);
751          (iv) $2.13 of the registration fee imposed under Subsection 41-1a-1206(1)(d)(i);
752          (v) $2.26 of the registration fee imposed under Subsection 41-1a-1206(1)(e)(i); and
753          (vi) nine cents of the registration fee imposed under Subsection 41-1a-1206(1)(d)(ii).
754          (6) (a) [Ninety-four] Except as provided in Subsection (6)(c), 94 cents of each
755     registration fee imposed under Subsections 41-1a-1206(1)(a) and (b) for each vehicle shall be
756     deposited into the Public Safety Restricted Account created in Section 53-3-106.
757          (b) Seventy-one cents of each registration fee imposed under Subsections
758     41-1a-1206(2)(a) and (b) for each vehicle registered for a six-month registration period under
759     Section 41-1a-215.5 shall be deposited into the Public Safety Restricted Account created in
760     Section 53-3-106.
761          (c) Ten cents of each registration fee imposed under Subsections 41-1a-1206(1)(a) and
762     (b) for each vehicle registered on a month-to-month basis under Section 41-1a-215.4 shall be
763     deposited into the Public Safety Restricted Account created in Section 53-3-106.
764          (7) (a) [One] Except as provided in Subsection (7)(c), one dollar of each registration
765     fee imposed under Subsections 41-1a-1206(1)(a) and (b) for each vehicle shall be deposited
766     into the Motor Vehicle Safety Impact Restricted Account created in Section 53-8-214.
767          (b) One dollar of each registration fee imposed under Subsections 41-1a-1206(2)(a)
768     and (b) for each vehicle registered for a six-month registration period under Section
769     41-1a-215.5 shall be deposited into the Motor Vehicle Safety Impact Restricted Account

770     created in Section 53-8-214.
771          (c) Eleven cents of each registration fee imposed under Subsections 41-1a-1206(1)(a),
772     and (b), for each vehicle registered on a month-to-month basis under Section 41-1a-215.4 shall
773     be deposited into the Motor Vehicle Safety Impact Restricted Account created in Section
774     53-8-214.
775          (8) (a) [Fifty] Except as provided in Subsection (8)(b), 50 cents of each registration fee
776     imposed under Subsection 41-1a-1206(1)(a) for each motorcycle shall be deposited into the
777     Neuro-Rehabilitation Fund created in Section 26B-1-319.
778          (b) Five cents of each registration fee imposed under Subsection 41-1a-1206(1)(a) for
779     each motorcycle registered on a month-to-month basis under Section 41-1a-215.4 shall be
780     deposited into the Neuro-Rehabilitation Fund created in Section 26B-1-319.
781          (9) (a) (i) [Beginning on January 1, 2024,] Except as provided in Subsection (9)(a)(ii),
782     subject to Subsection (9)(b), $2 of each registration fee imposed under Section 41-1a-1206
783     shall be deposited into the Rural Transportation Infrastructure Fund created in Section
784     72-2-133.
785          (ii) For a vehicle registered on a month-to-month basis under Section 41-1a-215.4,
786     subject to Subsection (9)(b), 19 cents of each registration fee imposed under Section
787     41-1a-1206 shall be deposited into the Rural Transportation Infrastructure Fund created in
788     Section 72-2-133.
789          (b) Beginning on January 1, 2025, and each January 1 thereafter, the amount described
790     in Subsection (9)(a) shall be annually adjusted by taking the amount deposited the previous
791     year and adding an amount equal to the greater of:
792          (i) an amount calculated by multiplying the amount deposited by the previous year by
793     the actual percentage change during the previous fiscal year in the Consumer Price Index; and
794          (ii) 0.
795          (c) The amounts calculated as described in Subsection (9)(b) shall be rounded up to the
796     nearest 1 cent.
797          Section 11. Section 41-6a-1642 is amended to read:
798          41-6a-1642. Emissions inspection -- County program.
799          (1) The legislative body of each county required under federal law to utilize a motor
800     vehicle emissions inspection and maintenance program or in which an emissions inspection

801     and maintenance program is necessary to attain or maintain any national ambient air quality
802     standard shall require:
803          (a) a certificate of emissions inspection, a waiver, or other evidence the motor vehicle
804     is exempt from emissions inspection and maintenance program requirements be presented:
805          (i) as a condition of registration or renewal of registration; and
806          (ii) at other times as the county legislative body may require to enforce inspection
807     requirements for individual motor vehicles, except that the county legislative body may not
808     routinely require a certificate of emissions inspection, or waiver of the certificate, more often
809     than required under Subsection (9); and
810          (b) compliance with this section for a motor vehicle registered or principally operated
811     in the county and owned by or being used by a department, division, instrumentality, agency, or
812     employee of:
813          (i) the federal government;
814          (ii) the state and any of its agencies; or
815          (iii) a political subdivision of the state, including school districts.
816          (2) (a) A vehicle owner subject to Subsection (1) shall obtain a motor vehicle
817     emissions inspection and maintenance program certificate of emissions inspection as described
818     in Subsection (1), but the program may not deny vehicle registration based solely on the
819     presence of a defeat device covered in the Volkswagen partial consent decrees or a United
820     States Environmental Protection Agency-approved vehicle modification in the following
821     vehicles:
822          (i) a 2.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide emissions
823     are mitigated in the state pursuant to a partial consent decree, including:
824          (A) Volkswagen Jetta, model years 2009, 2010, 2011, 2012, 2013, 2014, and 2015;
825          (B) Volkswagen Jetta Sportwagen, model years 2009, 2010, 2011, 2012, 2013, and
826     2014;
827          (C) Volkswagen Golf, model years 2010, 2011, 2012, 2013, 2014, and 2015;
828          (D) Volkswagen Golf Sportwagen, model year 2015;
829          (E) Volkswagen Passat, model years 2012, 2013, 2014, and 2015;
830          (F) Volkswagen Beetle, model years 2013, 2014, and 2015;
831          (G) Volkswagen Beetle Convertible, model years 2013, 2014, and 2015; and

832          (H) Audi A3, model years 2010, 2011, 2012, 2013, and 2015; and
833          (ii) a 3.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide
834     emissions are mitigated in the state to a settlement, including:
835          (A) Volkswagen Touareg, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015, and
836     2016;
837          (B) Audi Q7, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015, and 2016;
838          (C) Audi A6 Quattro, model years 2014, 2015, and 2016;
839          (D) Audi A7 Quattro, model years 2014, 2015, and 2016;
840          (E) Audi A8, model years 2014, 2015, and 2016;
841          (F) Audi A8L, model years 2014, 2015, and 2016;
842          (G) Audi Q5, model years 2014, 2015, and 2016; and
843          (H) Porsche Cayenne Diesel, model years 2013, 2014, 2015, and 2016.
844          (b) (i) An owner of a restored-modified vehicle subject to Subsection (1) shall obtain a
845     motor vehicle emissions inspection and maintenance program certificate of emissions
846     inspection as described in Subsection (1).
847          (ii) A county emissions program may not refuse to perform an emissions inspection or
848     indicate a failed emissions test of the vehicle based solely on a modification to the engine or
849     component of the motor vehicle if:
850          (A) the modification is not likely to result in the motor vehicle having increased
851     emissions relative to the emissions of the motor vehicle before the modification; and
852          (B) the motor vehicle modification is a change to an engine that is newer than the
853     engine with which the motor vehicle was originally equipped, or the engine includes
854     technology that increases the facility of the administration of an emissions test, such as an
855     on-board diagnostics system.
856          (iii) The first time an owner seeks to obtain an emissions inspection as a prerequisite to
857     registration of a restored-modified vehicle:
858          (A) the owner shall present the signed statement described in Subsection 41-1a-226(4);
859     and
860          (B) the county emissions program shall perform the emissions test.
861          (iv) If a motor vehicle is registered as a restored-modified vehicle and the registration
862     certificate is notated as described in Subsection 41-1a-226(4), a county emissions program may

863     not refuse to perform an emissions test based solely on the restored-modified status of the
864     motor vehicle.
865          (3) (a) The legislative body of a county identified in Subsection (1), in consultation
866     with the Air Quality Board created under Section 19-1-106, shall make regulations or
867     ordinances regarding:
868          (i) emissions standards;
869          (ii) test procedures;
870          (iii) inspections stations;
871          (iv) repair requirements and dollar limits for correction of deficiencies; and
872          (v) certificates of emissions inspections.
873          (b) In accordance with Subsection (3)(a), a county legislative body:
874          (i) shall make regulations or ordinances to attain or maintain ambient air quality
875     standards in the county, consistent with the state implementation plan and federal
876     requirements;
877          (ii) may allow for a phase-in of the program by geographical area; and
878          (iii) shall comply with the analyzer design and certification requirements contained in
879     the state implementation plan prepared under Title 19, Chapter 2, Air Conservation Act.
880          (c) The county legislative body and the Air Quality Board shall give preference to an
881     inspection and maintenance program that:
882          (i) is decentralized, to the extent the decentralized program will attain and maintain
883     ambient air quality standards and meet federal requirements;
884          (ii) is the most cost effective means to achieve and maintain the maximum benefit with
885     regard to ambient air quality standards and to meet federal air quality requirements as related to
886     vehicle emissions; and
887          (iii) provides a reasonable phase-out period for replacement of air pollution emission
888     testing equipment made obsolete by the program.
889          (d) The provisions of Subsection (3)(c)(iii) apply only to the extent the phase-out:
890          (i) may be accomplished in accordance with applicable federal requirements; and
891          (ii) does not otherwise interfere with the attainment and maintenance of ambient air
892     quality standards.
893          (4) The following vehicles are exempt from an emissions inspection program and the

894     provisions of this section:
895          (a) an implement of husbandry as defined in Section 41-1a-102;
896          (b) a motor vehicle that:
897          (i) meets the definition of a farm truck under Section 41-1a-102; and
898          (ii) has a gross vehicle weight rating of 12,001 pounds or more;
899          (c) a vintage vehicle as defined in Section 41-21-1:
900          (i) if the vintage vehicle has a model year of 1982 or older; or
901          (ii) for a vintage vehicle that has a model year of 1983 or newer, if the owner provides
902     proof of vehicle insurance that is a type specific to a vehicle collector;
903          (d) a custom vehicle as defined in Section 41-6a-1507;
904          (e) to the extent allowed under the current federally approved state implementation
905     plan, in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 7401, et seq., a motor
906     vehicle that is less than two years old on January 1 based on the age of the vehicle as
907     determined by the model year identified by the manufacturer;
908          (f) a pickup truck, as defined in Section 41-1a-102, with a gross vehicle weight rating
909     of 12,000 pounds or less, if the registered owner of the pickup truck provides a signed
910     statement to the legislative body stating the truck is used:
911          (i) by the owner or operator of a farm located on property that qualifies as land in
912     agricultural use under Sections 59-2-502 and 59-2-503; and
913          (ii) exclusively for the following purposes in operating the farm:
914          (A) for the transportation of farm products, including livestock and its products,
915     poultry and its products, floricultural and horticultural products; and
916          (B) in the transportation of farm supplies, including tile, fence, and every other thing or
917     commodity used in agricultural, floricultural, horticultural, livestock, and poultry production
918     and maintenance;
919          (g) a motorcycle as defined in Section 41-1a-102;
920          (h) an electric motor vehicle as defined in Section 41-1a-102; and
921          (i) a motor vehicle with a model year of 1967 or older.
922          (5) The county shall issue to the registered owner who signs and submits a signed
923     statement under Subsection (4)(f) a certificate of exemption from emissions inspection
924     requirements for purposes of registering the exempt vehicle.

925          (6) A legislative body of a county described in Subsection (1) may exempt from an
926     emissions inspection program a diesel-powered motor vehicle with a:
927          (a) gross vehicle weight rating of more than 14,000 pounds; or
928          (b) model year of 1997 or older.
929          (7) The legislative body of a county required under federal law to utilize a motor
930     vehicle emissions inspection program shall require:
931          (a) a computerized emissions inspection for a diesel-powered motor vehicle that has:
932          (i) a model year of 2007 or newer;
933          (ii) a gross vehicle weight rating of 14,000 pounds or less; and
934          (iii) a model year that is five years old or older; and
935          (b) a visual inspection of emissions equipment for a diesel-powered motor vehicle:
936          (i) with a gross vehicle weight rating of 14,000 pounds or less;
937          (ii) that has a model year of 1998 or newer; and
938          (iii) that has a model year that is five years old or older.
939          (8) (a) Subject to Subsection (8)(c), the legislative body of each county required under
940     federal law to utilize a motor vehicle emissions inspection and maintenance program or in
941     which an emissions inspection and maintenance program is necessary to attain or maintain any
942     national ambient air quality standard may require each college or university located in a county
943     subject to this section to require its students and employees who park a motor vehicle not
944     registered in a county subject to this section to provide proof of compliance with an emissions
945     inspection accepted by the county legislative body if the motor vehicle is parked on the college
946     or university campus or property.
947          (b) College or university parking areas that are metered or for which payment is
948     required per use are not subject to the requirements of this Subsection (8).
949          (c) The legislative body of a county shall make the reasons for implementing the
950     provisions of this Subsection (8) part of the record at the time that the county legislative body
951     takes its official action to implement the provisions of this Subsection (8).
952          (9) (a) An emissions inspection station shall issue a certificate of emissions inspection
953     for each motor vehicle that meets the inspection and maintenance program requirements
954     established in regulations or ordinances made under Subsection (3).
955          (b) The frequency of the emissions inspection shall be determined based on the age of

956     the vehicle as determined by model year and shall be required annually subject to the
957     provisions of Subsection (9)(c).
958          (c) (i) To the extent allowed under the current federally approved state implementation
959     plan, in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 7401 et seq., the legislative
960     body of a county identified in Subsection (1) shall only require the emissions inspection every
961     two years for each vehicle.
962          (ii) The provisions of Subsection (9)(c)(i) apply only to a vehicle that is less than six
963     years old on January 1.
964          (iii) For a county required to implement a new vehicle emissions inspection and
965     maintenance program on or after December 1, 2012, under Subsection (1), but for which no
966     current federally approved state implementation plan exists, a vehicle shall be tested at a
967     frequency determined by the county legislative body, in consultation with the Air Quality
968     Board created under Section 19-1-106, that is necessary to comply with federal law or attain or
969     maintain any national ambient air quality standard.
970          (iv) If a county legislative body establishes or changes the frequency of a vehicle
971     emissions inspection and maintenance program under Subsection (9)(c)(iii), the establishment
972     or change shall take effect on January 1 if the State Tax Commission receives notice meeting
973     the requirements of Subsection (9)(c)(v) from the county before October 1.
974          (v) The notice described in Subsection (9)(c)(iv) shall:
975          (A) state that the county will establish or change the frequency of the vehicle emissions
976     inspection and maintenance program under this section;
977          (B) include a copy of the ordinance establishing or changing the frequency; and
978          (C) if the county establishes or changes the frequency under this section, state how
979     frequently the emissions testing will be required.
980          (d) If an emissions inspection is only required every two years for a vehicle under
981     Subsection (9)(c), the inspection shall be required for the vehicle in:
982          (i) odd-numbered years for vehicles with odd-numbered model years; or
983          (ii) in even-numbered years for vehicles with even-numbered model years.
984          (10) (a) Except as provided in Subsections (9)(b), (c), and (d), the emissions inspection
985     required under this section may be made no more than two months before the renewal of
986     registration.

987          (b) (i) If the title of a used motor vehicle is being transferred, the owner may use an
988     emissions inspection certificate issued for the motor vehicle during the previous 11 months to
989     satisfy the requirement under this section.
990          (ii) If the transferor is a licensed and bonded used motor vehicle dealer, the owner may
991     use an emissions inspection certificate issued for the motor vehicle in a licensed and bonded
992     motor vehicle dealer's name during the previous 11 months to satisfy the requirement under
993     this section.
994          (c) If the title of a leased vehicle is being transferred to the lessee of the vehicle, the
995     lessee may use an emissions inspection certificate issued during the previous 11 months to
996     satisfy the requirement under this section.
997          (d) If the motor vehicle is part of a fleet of 101 or more vehicles, the owner may not
998     use an emissions inspection made more than 11 months before the renewal of registration to
999     satisfy the requirement under this section.
1000          (e) If the application for renewal of registration is for a six-month registration period
1001     under Section 41-1a-215.5, the owner may use an emissions inspection certificate issued during
1002     the previous eight months to satisfy the requirement under this section.
1003          (f) If the vehicle is registered on a month-to-month basis as described in Section
1004     41-1a-215.4, the owner may use an emissions inspection certificate issued during the previous
1005     12 months to satisfy the requirement under this section.
1006          (11) (a) A county identified in Subsection (1) shall collect information about and
1007     monitor the program.
1008          (b) A county identified in Subsection (1) shall supply this information to an appropriate
1009     legislative committee, as designated by the Legislative Management Committee, at times
1010     determined by the designated committee to identify program needs, including funding needs.
1011          (12) If approved by the county legislative body, a county that had an established
1012     emissions inspection fee as of January 1, 2002, may increase the established fee that an
1013     emissions inspection station may charge by $2.50 for each year that is exempted from
1014     emissions inspections under Subsection (9)(c) up to a $7.50 increase.
1015          (13) (a) Except as provided in Subsection 41-1a-1223(1)(c), a county identified in
1016     Subsection (1) may impose a local emissions compliance fee on each motor vehicle registration
1017     within the county in accordance with the procedures and requirements of Section 41-1a-1223.

1018          (b) A county that imposes a local emissions compliance fee may use revenues
1019     generated from the fee for the establishment and enforcement of an emissions inspection and
1020     maintenance program in accordance with the requirements of this section.
1021          (c) A county that imposes a local emissions compliance fee may use revenues
1022     generated from the fee to promote programs to maintain a local, state, or national ambient air
1023     quality standard.
1024          (14) (a) If a county has reason to believe that a vehicle owner has provided an address
1025     as required in Section 41-1a-209 to register or attempt to register a motor vehicle in a county
1026     other than the county of the bona fide residence of the owner in order to avoid an emissions
1027     inspection required under this section, the county may investigate and gather evidence to
1028     determine whether the vehicle owner has used a false address or an address other than the
1029     vehicle owner's bona fide residence or place of business.
1030          (b) If a county conducts an investigation as described in Subsection (14)(a) and
1031     determines that the vehicle owner has used a false or improper address in an effort to avoid an
1032     emissions inspection as required in this section, the county may impose a civil penalty of
1033     $1,000.
1034          (15) A county legislative body described in Subsection (1) may exempt a motor vehicle
1035     from an emissions inspection if:
1036          (a) the motor vehicle is 30 years old or older;
1037          (b) the county determines that the motor vehicle was driven less than 1,500 miles
1038     during the preceding 12-month period; and
1039          (c) the owner provides to the county legislative body a statement signed by the owner
1040     that states the motor vehicle:
1041          (i) is primarily a collector's item used for:
1042          (A) participation in club activities;
1043          (B) exhibitions;
1044          (C) tours; or
1045          (D) parades; or
1046          (ii) is only used for occasional transportation.
1047          Section 12. Section 41-22-2 is amended to read:
1048          41-22-2. Definitions.

1049          As used in this chapter:
1050          (1) "Advisory council" means an advisory council appointed by the Division of
1051     Outdoor Recreation that has within the advisory council's duties advising on policies related to
1052     the use of off-highway vehicles.
1053          (2) "All-terrain type I vehicle" means any motor vehicle 52 inches or less in width,
1054     having an unladen dry weight of 1,500 pounds or less, traveling on three or more low pressure
1055     tires, having a seat designed to be straddled by the operator, and designed for or capable of
1056     travel over unimproved terrain.
1057          (3) (a) "All-terrain type II vehicle" means any motor vehicle 80 inches or less in width,
1058     traveling on four or more low pressure tires, having a steering wheel, non-straddle seating, a
1059     rollover protection system, and designed for or capable of travel over unimproved terrain, and
1060     is:
1061          (i) an electric-powered vehicle; or
1062          (ii) a vehicle powered by an internal combustion engine and has an unladen dry weight
1063     of 3,500 pounds or less.
1064          (b) "All-terrain type II vehicle" does not include golf carts, any vehicle designed to
1065     carry a person with a disability, any vehicle not specifically designed for recreational use, or
1066     farm tractors as defined under Section 41-1a-102.
1067          (4) (a) "All-terrain type III vehicle" means any other motor vehicle, not defined in
1068     Subsection (2), (3), (12), or [(22)] (23), designed for or capable of travel over unimproved
1069     terrain.
1070          (b) "All-terrain type III vehicle" does not include golf carts, any vehicle designed to
1071     carry a person with a disability, any vehicle not specifically designed for recreational use, or
1072     farm tractors as defined under Section 41-1a-102.
1073          (5) "Commission" means the Outdoor Adventure Commission.
1074          (6) "Cross-country" means across natural terrain and off an existing highway, road,
1075     route, or trail.
1076          (7) "Dealer" means a person engaged in the business of selling off-highway vehicles at
1077     wholesale or retail.
1078          (8) "Division" means the Division of Outdoor Recreation.
1079          (9) "Low pressure tire" means any pneumatic tire six inches or more in width designed

1080     for use on wheels with rim diameter of 14 inches or less and utilizing an operating pressure of
1081     10 pounds per square inch or less as recommended by the vehicle manufacturer.
1082          (10) "Manufacturer" means a person engaged in the business of manufacturing
1083     off-highway vehicles.
1084          (11) (a) "Motor vehicle" means every vehicle which is self-propelled.
1085          (b) "Motor vehicle" includes an off-highway vehicle.
1086          (12) "Motorcycle" means every motor vehicle having a saddle for the use of the
1087     operator and designed to travel on not more than two tires.
1088          (13) "Off-highway implement of husbandry" means every all-terrain type I vehicle,
1089     all-terrain type II vehicle, all-terrain type III vehicle, motorcycle, or snowmobile that is used by
1090     the owner or the owner's agent for agricultural operations.
1091          (14) "Off-highway motorcycle" means a motorcycle that is designed primarily to be
1092     operated off-highway and is registered only for off-highway use.
1093          [(14)] (15) "Off-highway vehicle" means any snowmobile, all-terrain type I vehicle,
1094     all-terrain type II vehicle, all-terrain type III vehicle, or off-highway motorcycle.
1095          [(15)] (16) "Operate" means to control the movement of or otherwise use an
1096     off-highway vehicle.
1097          [(16)] (17) "Operator" means the person who is in actual physical control of an
1098     off-highway vehicle.
1099          [(17)] (18) "Organized user group" means an off-highway vehicle organization
1100     incorporated as a nonprofit corporation in the state under Title 16, Chapter 6a, Utah Revised
1101     Nonprofit Corporation Act, for the purpose of promoting the interests of off-highway vehicle
1102     recreation.
1103          [(18)] (19) "Owner" means a person, other than a person with a security interest,
1104     having a property interest or title to an off-highway vehicle and entitled to the use and
1105     possession of that vehicle.
1106          [(19)] (20) "Public land" means land owned or administered by any federal or state
1107     agency or any political subdivision of the state.
1108          [(20)] (21) "Register" means the act of assigning a registration number to an
1109     off-highway vehicle.
1110          [(21)] (22) "Roadway" is used as defined in Section 41-6a-102.

1111          [(22)] (23) "Snowmobile" means any motor vehicle designed for travel on snow or ice
1112     and steered and supported in whole or in part by skis, belts, cleats, runners, or low pressure
1113     tires.
1114          [(23)] (24) "Street or highway" means the entire width between boundary lines of every
1115     way or place of whatever nature, when any part of it is open to the use of the public for
1116     vehicular travel.
1117          [(24)] (25) "Street-legal all-terrain vehicle" or "street-legal ATV" has the same
1118     meaning as defined in Section 41-6a-102.
1119          Section 13. Section 59-2-405 is amended to read:
1120          59-2-405. Uniform fee on tangible personal property required to be registered
1121     with the state -- Distribution of revenues -- Appeals.
1122          (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt
1123     from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2,
1124     Subsection (6).
1125          (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
1126     statewide uniform fee in lieu of the ad valorem tax on:
1127          (i) motor vehicles required to be registered with the state that weigh 12,001 pounds or
1128     more;
1129          (ii) motorcycles as defined in Section 41-1a-102 that are required to be registered with
1130     the state;
1131          (iii) watercraft required to be registered with the state;
1132          (iv) recreational vehicles required to be registered with the state; and
1133          (v) all other tangible personal property required to be registered with the state before it
1134     is used on a public highway, on a public waterway, on public land, or in the air.
1135          (b) The following tangible personal property is exempt from the statewide uniform fee
1136     imposed by this section:
1137          (i) aircraft;
1138          (ii) state-assessed commercial vehicles;
1139          (iii) tangible personal property subject to a uniform fee imposed by:
1140          (A) Section 59-2-405.1;
1141          (B) Section 59-2-405.2; or

1142          (C) Section 59-2-405.3; and
1143          (iv) personal property that is exempt from state or county ad valorem property taxes
1144     under the laws of this state or of the federal government.
1145          (3) [Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of
1146     the personal property, as established by the commission.]
1147          (a) On January 1 of each year, the commission shall establish the uniform fee, which
1148     shall be 1.5% of the fair market value of the personal property.
1149          (b) For a vehicle described in Subsection (2)(a) that is registered on a month-to-month
1150     basis as described in Section 41-1a-215.4, the uniform fee for purposes of this section is 9.25%
1151     of the amount established by the commission in accordance with Subsection (3)(a).
1152          (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is
1153     brought into the state and is required to be registered in Utah shall, as a condition of
1154     registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by
1155     the state of origin have been paid for the current calendar year.
1156          (5) (a) The revenues collected in each county from the uniform fee shall be distributed
1157     by the county to each taxing entity in which the property described in Subsection (2) is located
1158     in the same proportion in which revenue collected from ad valorem real property tax is
1159     distributed.
1160          (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
1161     the same proportion in which revenue collected from ad valorem real property tax is
1162     distributed.
1163          (6) An appeal relating to the uniform fee imposed on the tangible personal property
1164     described in Subsection (2) shall be filed pursuant to Section 59-2-1005.
1165          Section 14. Section 59-2-405.1 is amended to read:
1166          59-2-405.1. Uniform fee on certain vehicles weighing 12,000 pounds or less --
1167     Distribution of revenues -- Appeals.
1168          (1) The property described in Subsection (2) is exempt from ad valorem property taxes
1169     pursuant to Utah Constitution, Article XIII, Section 2, Subsection (6).
1170          (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
1171     statewide uniform fee in lieu of the ad valorem tax on:
1172          (i) motor vehicles as defined in Section 41-1a-102 that:

1173          (A) are required to be registered with the state; and
1174          (B) weigh 12,000 pounds or less; and
1175          (ii) state-assessed commercial vehicles required to be registered with the state that
1176     weigh 12,000 pounds or less.
1177          (b) The following tangible personal property is exempt from the statewide uniform fee
1178     imposed by this section:
1179          (i) aircraft;
1180          (ii) tangible personal property subject to a uniform fee imposed by:
1181          (A) Section 59-2-405;
1182          (B) Section 59-2-405.2; or
1183          (C) Section 59-2-405.3; and
1184          (iii) tangible personal property that is exempt from state or county ad valorem property
1185     taxes under the laws of this state or of the federal government.
1186          (3) (a) Except as provided in Subsections (3)(b) [and (c)] through (d), beginning on
1187     January 1, 1999, the uniform fee for purposes of this section is as follows:
1188      Age of VehicleUniform Fee
1189           12 or more years          $10
1190           9 or more years but less than 12 years          $50
1191           6 or more years but less than 9 years          $80
1192           3 or more years but less than 6 years          $110
1193           Less than 3 years          $150

1194          (b) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this
1195     section is as follows:
1196      Age of VehicleUniform Fee
1197           12 or more years           $7.75
1198           9 or more years but less than 12 years          $38.50
1199           6 or more years but less than 9 years          $61.50
1200           3 or more years but less than 6 years          $84.75
1201           Less than 3 years          $115.50

1202          (c) For a vehicle registered on a month-to-month basis as described in Section
1203     41-1a-215.4, the uniform fee for purposes of this section is 9.25% of the amount stated in
1204     Subsection (3)(a).
1205          [(c)] (d) Notwithstanding Subsections (3)(a) [and (b)] through (c), beginning on
1206     September 1, 2001, for a motor vehicle issued a temporary sports event registration certificate
1207     in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the
1208     event period specified on the temporary sports event registration certificate regardless of the
1209     age of the motor vehicle.
1210          (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is
1211     brought into the state and is required to be registered in Utah shall, as a condition of
1212     registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by
1213     the state of origin have been paid for the current calendar year.
1214          (5) (a) The revenues collected in each county from the uniform fee shall be distributed
1215     by the county to each taxing entity in which the property described in Subsection (2) is located
1216     in the same proportion in which revenue collected from ad valorem real property tax is
1217     distributed.
1218          (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
1219     the same proportion in which revenue collected from ad valorem real property tax is
1220     distributed.
1221          Section 15. Section 59-2-405.2 is amended to read:
1222          59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal
1223     property -- Distribution of revenues -- Rulemaking authority -- Determining the length of
1224     a vessel.
1225          (1) As used in this section:
1226          (a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor
1227     vehicle that:
1228          (A) is an:
1229          (I) all-terrain type I vehicle as defined in Section 41-22-2;
1230          (II) all-terrain type II vehicle as defined in Section 41-22-2; or

1231          (III) all-terrain type III vehicle as defined in Section 41-22-2;
1232          (B) is required to be registered in accordance with Title 41, Chapter 22, Off-highway
1233     Vehicles; and
1234          (C) has:
1235          (I) an engine with more than 150 cubic centimeters displacement;
1236          (II) a motor that produces more than five horsepower; or
1237          (III) an electric motor; and
1238          (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a
1239     snowmobile.
1240          (b) "Camper" means a camper:
1241          (i) as defined in Section 41-1a-102; and
1242          (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
1243     Registration.
1244          (c) (i) "Canoe" means a vessel that:
1245          (A) is long and narrow;
1246          (B) has curved sides; and
1247          (C) is tapered:
1248          (I) to two pointed ends; or
1249          (II) to one pointed end and is blunt on the other end; and
1250          (ii) "canoe" includes:
1251          (A) a collapsible inflatable canoe;
1252          (B) a kayak;
1253          (C) a racing shell;
1254          (D) a rowing scull; or
1255          (E) notwithstanding the definition of vessel in Subsection (1)(cc), a canoe with an
1256     outboard motor.
1257          (d) "Dealer" is as defined in Section 41-1a-102.
1258          (e) "Jon boat" means a vessel that:
1259          (i) has a square bow; and
1260          (ii) has a flat bottom.
1261          (f) "Motor vehicle" is as defined in Section 41-22-2.

1262          (g) "Other motorcycle" means a motor vehicle that:
1263          (i) is:
1264          (A) a motorcycle as defined in Section 41-1a-102; and
1265          (B) designed primarily for use and operation over unimproved terrain;
1266          (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
1267     Registration; and
1268          (iii) has:
1269          (A) an engine with more than 150 cubic centimeters displacement; or
1270          (B) a motor that produces more than five horsepower.
1271          (h) (i) "Other trailer" means a portable vehicle without motive power that is primarily
1272     used:
1273          (A) to transport tangible personal property; and
1274          (B) for a purpose other than a commercial purpose; and
1275          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, for
1276     purposes of Subsection (1)(h)(i)(B), the commission may by rule define what constitutes a
1277     purpose other than a commercial purpose.
1278          (i) "Outboard motor" is as defined in Section 41-1a-102.
1279          (j) "Park model recreational vehicle" is as defined in Section 41-1a-102.
1280          (k) "Personal watercraft" means a personal watercraft:
1281          (i) as defined in Section 73-18-2; and
1282          (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
1283     Boating Act.
1284          (l) (i) "Pontoon" means a vessel that:
1285          (A) is:
1286          (I) supported by one or more floats; and
1287          (II) propelled by either inboard or outboard power; and
1288          (B) is not:
1289          (I) a houseboat; or
1290          (II) a collapsible inflatable vessel; and
1291          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1292     commission may by rule define the term "houseboat."

1293          (m) "Qualifying adjustment, exemption, or reduction" means an adjustment,
1294     exemption, or reduction:
1295          (i) of all or a portion of a qualifying payment;
1296          (ii) granted by a county during the refund period; and
1297          (iii) received by a qualifying person.
1298          (n) (i) "Qualifying payment" means the payment made:
1299          (A) of a uniform statewide fee in accordance with this section:
1300          (I) by a qualifying person;
1301          (II) to a county; and
1302          (III) during the refund period; and
1303          (B) on an item of qualifying tangible personal property; and
1304          (ii) if a qualifying person received a qualifying adjustment, exemption, or reduction for
1305     an item of qualifying tangible personal property, the qualifying payment for that qualifying
1306     tangible personal property is equal to the difference between:
1307          (A) the payment described in this Subsection (1)(n) for that item of qualifying tangible
1308     personal property; and
1309          (B) the amount of the qualifying adjustment, exemption, or reduction.
1310          (o) "Qualifying person" means a person that paid a uniform statewide fee:
1311          (i) during the refund period;
1312          (ii) in accordance with this section; and
1313          (iii) on an item of qualifying tangible personal property.
1314          (p) "Qualifying tangible personal property" means a:
1315          (i) qualifying vehicle; or
1316          (ii) qualifying watercraft.
1317          (q) "Qualifying vehicle" means:
1318          (i) an all-terrain vehicle with an engine displacement that is 100 or more cubic
1319     centimeters but 150 or less cubic centimeters;
1320          (ii) an other motorcycle with an engine displacement that is 100 or more cubic
1321     centimeters but 150 or less cubic centimeters;
1322          (iii) a small motor vehicle with an engine displacement that is 100 or more cubic
1323     centimeters but 150 or less cubic centimeters;

1324          (iv) a snowmobile with an engine displacement that is 100 or more cubic centimeters
1325     but 150 or less cubic centimeters; or
1326          (v) a street motorcycle with an engine displacement that is 100 or more cubic
1327     centimeters but 150 or less cubic centimeters.
1328          (r) "Qualifying watercraft" means a:
1329          (i) canoe;
1330          (ii) collapsible inflatable vessel;
1331          (iii) jon boat;
1332          (iv) pontoon;
1333          (v) sailboat; or
1334          (vi) utility boat.
1335          (s) "Refund period" means the time period:
1336          (i) beginning on January 1, 2006; and
1337          (ii) ending on December 29, 2006.
1338          (t) "Sailboat" means a sailboat as defined in Section 73-18-2.
1339          (u) (i) "Small motor vehicle" means a motor vehicle that:
1340          (A) is required to be registered in accordance with Title 41, Motor Vehicles; and
1341          (B) has:
1342          (I) an engine with 150 or less cubic centimeters displacement; or
1343          (II) a motor that produces five or less horsepower; and
1344          (ii) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1345     commission may by rule develop a process for an owner of a motor vehicle to certify whether
1346     the motor vehicle has:
1347          (A) an engine with 150 or less cubic centimeters displacement; or
1348          (B) a motor that produces five or less horsepower.
1349          (v) "Snowmobile" means a motor vehicle that:
1350          (i) is a snowmobile as defined in Section 41-22-2;
1351          (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-highway
1352     Vehicles; and
1353          (iii) has:
1354          (A) an engine with more than 150 cubic centimeters displacement; or

1355          (B) a motor that produces more than five horsepower.
1356          (w) "Street-legal all-terrain vehicle" means the same as that term is defined in Section
1357     41-6a-102.
1358          (x) "Street motorcycle" means a motor vehicle that:
1359          (i) is:
1360          (A) a motorcycle as defined in Section 41-1a-102; and
1361          (B) designed primarily for use and operation on highways;
1362          (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
1363     Registration; and
1364          (iii) has:
1365          (A) an engine with more than 150 cubic centimeters displacement; or
1366          (B) a motor that produces more than five horsepower.
1367          (y) "Tangible personal property owner" means a person that owns an item of qualifying
1368     tangible personal property.
1369          (z) "Tent trailer" means a portable vehicle without motive power that:
1370          (i) is constructed with collapsible side walls that:
1371          (A) fold for towing by a motor vehicle; and
1372          (B) unfold at a campsite;
1373          (ii) is designed as a temporary dwelling for travel, recreational, or vacation use;
1374          (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
1375     Registration; and
1376          (iv) does not require a special highway movement permit when drawn by a
1377     self-propelled motor vehicle.
1378          (aa) (i) Except as provided in Subsection (1)(aa)(ii), "travel trailer" means a travel
1379     trailer:
1380          (A) as defined in Section 41-1a-102; and
1381          (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
1382     Registration; and
1383          (ii) notwithstanding Subsection (1)(aa)(i), "travel trailer" does not include:
1384          (A) a camper; or
1385          (B) a tent trailer.

1386          (bb) (i) "Utility boat" means a vessel that:
1387          (A) has:
1388          (I) two or three bench seating;
1389          (II) an outboard motor; and
1390          (III) a hull made of aluminum, fiberglass, or wood; and
1391          (B) does not have:
1392          (I) decking;
1393          (II) a permanent canopy; or
1394          (III) a floor other than the hull; and
1395          (ii) notwithstanding Subsection (1)(bb)(i), "utility boat" does not include a collapsible
1396     inflatable vessel.
1397          (cc) "Vessel" means a vessel:
1398          (i) as defined in Section 73-18-2, including an outboard motor of the vessel; and
1399          (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
1400     Boating Act.
1401          (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
1402     [beginning on January 1, 2006,] the tangible personal property described in Subsection (2)(b)
1403     is:
1404          (i) exempt from the tax imposed by Section 59-2-103; and
1405          (ii) in lieu of the tax imposed by Section 59-2-103, subject to uniform statewide fees as
1406     provided in this section.
1407          (b) The following tangible personal property applies to Subsection (2)(a) if that
1408     tangible personal property is required to be registered with the state:
1409          (i) an all-terrain vehicle;
1410          (ii) a camper;
1411          (iii) an other motorcycle;
1412          (iv) an other trailer;
1413          (v) a personal watercraft;
1414          (vi) a small motor vehicle;
1415          (vii) a snowmobile;
1416          (viii) a street motorcycle;

1417          (ix) a tent trailer;
1418          (x) a travel trailer;
1419          (xi) a park model recreational vehicle; and
1420          (xii) a vessel if that vessel is less than 31 feet in length as determined under Subsection
1421     [(8)] (9).
1422          (3) Except as provided in Subsection (4) or (5), and for purposes of this section, the
1423     uniform statewide fees are:
1424          (a) for a snowmobile:
     
1425      Age of SnowmobileUniform Statewide Fee
1426      12 or more years$10
1427      9 or more years but less than 12 years$20
1428      6 or more years but less than 9 years$30
1429      3 or more years but less than 6 years$35
1430      Less than 3 years$45

1431          (b) for an all-terrain vehicle that is not a street-legal all-terrain vehicle or another
1432     motorcycle:
1433      Age of All-Terrain Vehicle or Other Motorcycle Uniform
Statewide Fee
Uniform Statewide Fee
1434      12 or more years$4
1435      9 or more years but less than 12 years$8
1436      6 or more years but less than 9 years$12
1437      3 or more years but less than 6 years$14
1438      Less than 3 years$18

1439          (c) for a street-legal all-terrain vehicle:
1440      Age of Street-Legal All-Terrain Vehicle Uniform Statewide Fee
1441      12 or more years$4
1442      9 or more years but less than 12 years$14
1443      6 or more years but less than 9 years$20
1444      3 or more years but less than 6 years$28
1445      Less than 3 years$38

1446          (d) for a camper or a tent trailer:
1447                     Age of Camper or Tent TrailerUniform Statewide Fee
1448      12 or more years$10
1449      9 or more years but less than 12 years$25
1450      6 or more years but less than 9 years$35
1451      3 or more years but less than 6 years$50
1452      Less than 3 years$70

1453          (e) for an other trailer:
1454                     Age of Other TrailerUniform Statewide Fee
1455      12 or more years$10
1456      9 or more years but less than 12 years$15
1457      6 or more years but less than 9 years$20
1458      3 or more years but less than 6 years$25
1459      Less than 3 years$30

1460          (f) for a personal watercraft:
1461                     Age of Personal WatercraftUniform Statewide Fee
1462      12 or more years$10
1463      9 or more years but less than 12 years$25
1464      6 or more years but less than 9 years$35
1465      3 or more years but less than 6 years$45
1466      Less than 3 years$55
1467          (g) for a small motor vehicle:
1468                     Age of Small Motor VehicleUniform Statewide Fee
1469      6 or more years$10
1470      3 or more years but less than 6 years$15
1471      Less than 3 years$25

1472          (h) for a street motorcycle:
1473                     Age of Street MotorcycleUniform Statewide Fee
1474      12 or more years$10
1475      9 or more years but less than 12 years$35
1476      6 or more years but less than 9 years$50
1477      3 or more years but less than 6 years$70
1478      Less than 3 years$95

1479          (i) for a travel trailer or park model recreational vehicle:
1480           Age of Travel Trailer or Park Model Recreational
Vehicle
Uniform Statewide Fee
1481      12 or more years$20
1482      9 or more years but less than 12 years$65
1483      6 or more years but less than 9 years$90
1484      3 or more years but less than 6 years$135
1485      Less than 3 years$175

1486          (j) $10 regardless of the age of the vessel if the vessel is:
1487          (i) less than 15 feet in length;
1488          (ii) a canoe;
1489          (iii) a jon boat; or
1490          (iv) a utility boat;
1491          (k) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:

1492                Length of VesselUniform Statewide Fee
1493      15 feet or more in length but less than 19 feet in length$15
1494      19 feet or more in length but less than 23 feet in length$25
1495      23 feet or more in length but less than 27 feet in length$40
1496      27 feet or more in length but less than 31 feet in length$75

1497          (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
1498     sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:
1499                     Age of VesselUniform Statewide Fee
1500      12 or more years$25
1501      9 or more years but less than 12 years$65
1502      6 or more years but less than 9 years$80
1503      3 or more years but less than 6 years$110
1504      Less than 3 years$150

1505          (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
1506     sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:
1507                     Age of VesselUniform Statewide Fee
1508      12 or more years$50
1509      9 or more years but less than 12 years$120
1510      6 or more years but less than 9 years$175
1511      3 or more years but less than 6 years$220
1512      Less than 3 years$275

1513          (n) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
1514     sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:
1515                     Age of VesselUniform Statewide Fee
1516      12 or more years$100
1517      9 or more years but less than 12 years$180
1518      6 or more years but less than 9 years$240
1519      3 or more years but less than 6 years$310
1520      Less than 3 years$400

1521          (o) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
1522     sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:
1523                     Age of VesselUniform Statewide Fee
1524      12 or more years$120
1525      9 or more years but less than 12 years$250
1526      6 or more years but less than 9 years$350
1527      3 or more years but less than 6 years$500
1528      Less than 3 years$700

1529          (4) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this
1530     section is as follows:
1531          (a) for a street motorcycle:
1532                     Age of Street MotorcycleUniform Statewide Fee
1533      12 or more years$7.75
1534      9 or more years but less than 12 years$27
1535      6 or more years but less than 9 years$38.50
1536      3 or more years but less than 6 years$54
1537      Less than 3 years$73

1538          (b) for a small motor vehicle:
1539                Age of Small Motor VehicleUniform Statewide Fee
1540      6 or more years$7.75
1541      3 or more years but less than 6 years$11.50
1542      Less than 3 years$19.25

1543          (5) For a vehicle registered on a month-to-month basis as described in Section
1544     41-1a-215.4, the uniform statewide fee for purposes of this section is 9.25% of the amount
1545     stated in Subsection (3) or (4).
1546          [(5)] (6) Notwithstanding Section 59-2-407, tangible personal property subject to the
1547     uniform statewide fees imposed by this section that is brought into the state shall, as a
1548     condition of registration, be subject to the uniform statewide fees unless all property taxes or
1549     uniform fees imposed by the state of origin have been paid for the current calendar year.
1550          [(6)] (7) (a) Except as provided in Subsection [(7)] (8), the revenues collected in each
1551     county from the uniform statewide fees imposed by this section shall be distributed by the
1552     county to each taxing entity in which each item of tangible personal property subject to the
1553     uniform statewide fees is located in the same proportion in which revenues collected from the
1554     ad valorem property tax are distributed.
1555          (b) Each taxing entity described in Subsection [(6)(a)] (7)(a) that receives revenues
1556     from the uniform statewide fees imposed by this section shall distribute the revenues in the
1557     same proportion in which revenues collected from the ad valorem property tax are distributed.
1558          [(7)] (8) The commission shall deposit 50% of the revenue collected from the
1559     statewide uniform fee on a vessel that is imposed under this section into the Utah Boating
1560     Grant Account created in Section 73-18-22.3. The remaining 50% is subject to the
1561     requirements of Subsection [(6)] (7).
1562          [(8)] (9) (a) For purposes of the uniform statewide fee imposed by this section, the
1563     length of a vessel shall be determined as provided in this Subsection [(8)] (9).
1564          (b) (i) Except as provided in Subsection [(8)(b)(ii)] (9)(b)(ii), the length of a vessel
1565     shall be measured as follows:
1566          (A) the length of a vessel shall be measured in a straight line; and
1567          (B) the length of a vessel is equal to the distance between the bow of the vessel and the
1568     stern of the vessel.
1569          (ii) Notwithstanding Subsection [(8)(b)(i)] (9)(b)(i), the length of a vessel may not
1570     include the length of:
1571          (A) a swim deck;

1572          (B) a ladder;
1573          (C) an outboard motor; or
1574          (D) an appurtenance or attachment similar to Subsections [(8)(b)(ii)(A)] (9)(b)(ii)(A)
1575     through (C) as determined by the commission by rule.
1576          (iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1577     the commission may by rule define what constitutes an appurtenance or attachment similar to
1578     Subsections [(8)(b)(ii)(A)] (9)(b)(ii)(A) through (C).
1579          (c) The length of a vessel:
1580          (i) (A) for a new vessel, is the length:
1581          (I) listed on the manufacturer's statement of origin if the length of the vessel measured
1582     under Subsection [(8)(b)] (9)(b) is equal to the length of the vessel listed on the manufacturer's
1583     statement of origin; or
1584          (II) listed on a form submitted to the commission by a dealer in accordance with
1585     Subsection [(8)(d)] (9)(d) if the length of the vessel measured under Subsection [(8)(b)] (9)(d)
1586     is not equal to the length of the vessel listed on the manufacturer's statement of origin; or
1587          (B) for a vessel other than a new vessel, is the length:
1588          (I) corresponding to the model number if the length of the vessel measured under
1589     Subsection [(8)(b)] (9)(b) is equal to the length of the vessel determined by reference to the
1590     model number; or
1591          (II) listed on a form submitted to the commission by an owner of the vessel in
1592     accordance with Subsection [(8)(d)] (9)(d) if the length of the vessel measured under
1593     Subsection [(8)(b)] (9)(b) is not equal to the length of the vessel determined by reference to the
1594     model number; and
1595          (ii) (A) is determined at the time of the:
1596          (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1,
1597     2006; or
1598          (II) first renewal of registration that occurs on or after January 1, 2006; and
1599          (B) may be determined after the time described in Subsection [(8)(c)(ii)(A)]
1600     (9)(c)(ii)(A) only if the commission requests that a dealer or an owner submit a form to the
1601     commission in accordance with Subsection [(8)(d)] (9)(d).
1602          (d) (i) A form under Subsection [(8)(c)] (9)(c) shall:

1603          (A) be developed by the commission;
1604          (B) be provided by the commission to:
1605          (I) a dealer; or
1606          (II) an owner of a vessel;
1607          (C) provide for the reporting of the length of a vessel;
1608          (D) be submitted to the commission at the time the length of the vessel is determined in
1609     accordance with Subsection [(8)(c)(ii)] (9)(c)(ii);
1610          (E) be signed by:
1611          (I) if the form is submitted by a dealer, that dealer; or
1612          (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and
1613          (F) include a certification that the information set forth in the form is true.
1614          (ii) A certification made under Subsection [(8)(d)(i)(F)] (9)(d)(i)(F) is considered as if
1615     made under oath and subject to the same penalties as provided by law for perjury.
1616          (iii) (A) A dealer or an owner that submits a form to the commission under Subsection
1617     [(8)(c)] (9)(c) is considered to have given the dealer's or owner's consent to an audit or review
1618     by:
1619          (I) the commission;
1620          (II) the county assessor; or
1621          (III) the commission and the county assessor.
1622          (B) The consent described in Subsection [(8)(d)(iii)(A)] (9)(d)(iii)(A) is a condition to
1623     the acceptance of any form.
1624          [(9)] (10) (a) A county that collected a qualifying payment from a qualifying person
1625     during the refund period shall issue a refund to the qualifying person as described in Subsection
1626     [(9)(b)] (10)(b) if:
1627          (i) the difference described in Subsection [(9)(b)] (10)(b) is $1 or more; and
1628          (ii) the qualifying person submitted a form in accordance with Subsections [(9)(c)]
1629     (10)(c) and (d).
1630          (b) The refund amount shall be calculated as follows:
1631          (i) for a qualifying vehicle, the refund amount is equal to the difference between:
1632          (A) the qualifying payment the qualifying person paid on the qualifying vehicle during
1633     the refund period; and

1634          (B) the amount of the statewide uniform fee:
1635          (I) for that qualifying vehicle; and
1636          (II) that the qualifying person would have been required to pay:
1637          (Aa) during the refund period; and
1638          (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
1639     Chapter 3, Section 1, been in effect during the refund period; and
1640          (ii) for a qualifying watercraft, the refund amount is equal to the difference between:
1641          (A) the qualifying payment the qualifying person paid on the qualifying watercraft
1642     during the refund period; and
1643          (B) the amount of the statewide uniform fee:
1644          (I) for that qualifying watercraft;
1645          (II) that the qualifying person would have been required to pay:
1646          (Aa) during the refund period; and
1647          (Bb) in accordance with this section had Laws of Utah 2006, Fifth Special Session,
1648     Chapter 3, Section 1, been in effect during the refund period.
1649          (c) Before the county issues a refund to the qualifying person in accordance with
1650     Subsection [(9)(a)] (10)(a) the qualifying person shall submit a form to the county to verify the
1651     qualifying person is entitled to the refund.
1652          (d) (i) A form under Subsection [(9)(c) or (10)] (10)(c) or (11) shall:
1653          (A) be developed by the commission;
1654          (B) be provided by the commission to the counties;
1655          (C) be provided by the county to the qualifying person or tangible personal property
1656     owner;
1657          (D) provide for the reporting of the following:
1658          (I) for a qualifying vehicle:
1659          (Aa) the type of qualifying vehicle; and
1660          (Bb) the amount of cubic centimeters displacement;
1661          (II) for a qualifying watercraft:
1662          (Aa) the length of the qualifying watercraft;
1663          (Bb) the age of the qualifying watercraft; and
1664          (Cc) the type of qualifying watercraft;

1665          (E) be signed by the qualifying person or tangible personal property owner; and
1666          (F) include a certification that the information set forth in the form is true.
1667          (ii) A certification made under Subsection [(9)(d)(i)(F)] (10)(d)(i)(F) is considered as if
1668     made under oath and subject to the same penalties as provided by law for perjury.
1669          (iii) (A) A qualifying person or tangible personal property owner that submits a form to
1670     a county under Subsection [(9)(c) or (10)] (10)(c) or (11) is considered to have given the
1671     qualifying person's consent to an audit or review by:
1672          (I) the commission;
1673          (II) the county assessor; or
1674          (III) the commission and the county assessor.
1675          (B) The consent described in Subsection [(9)(d)(iii)(A)] (10)(d)(iii)(A) is a condition to
1676     the acceptance of any form.
1677          (e) The county shall make changes to the commission's records with the information
1678     received by the county from the form submitted in accordance with Subsection [(9)(c)] (10)(c).
1679          [(10)] (11) A county shall change its records regarding an item of qualifying tangible
1680     personal property if the tangible personal property owner submits a form to the county in
1681     accordance with Subsection [(9)(d)] (10)(d).
1682          [(11)] (12) (a) For purposes of this Subsection [(11)] (12), "owner of tangible personal
1683     property" means a person that was required to pay a uniform statewide fee:
1684          (i) during the refund period;
1685          (ii) in accordance with this section; and
1686          (iii) on an item of tangible personal property subject to the uniform statewide fees
1687     imposed by this section.
1688          (b) A county that collected revenues from uniform statewide fees imposed by this
1689     section during the refund period shall notify an owner of tangible personal property:
1690          (i) of the tangible personal property classification changes made to this section
1691     pursuant to Laws of Utah 2006, Fifth Special Session, Chapter 3, Section 1;
1692          (ii) that the owner of tangible personal property may obtain and file a form to modify
1693     the county's records regarding the owner's tangible personal property; and
1694          (iii) that the owner may be entitled to a refund pursuant to Subsection [(9)] (10).
1695          Section 16. Section 59-2-405.3 is amended to read:

1696          59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
1697          (1) For purposes of this section, "motor home" means:
1698          (a) a motor home, as defined in Section 13-14-102, that is required to be registered
1699     with the state; or
1700          (b) a self-propelled vehicle that is:
1701          (i) modified for primary use as a temporary dwelling for travel, recreational, or
1702     vacation use; and
1703          (ii) required to be registered with the state.
1704          (2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a
1705     motor home is:
1706          (a) exempt from the tax imposed by Section 59-2-103; and
1707          (b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee
1708     described in Subsection (3).
1709          (3) (a) [The] Except as provided in Subsection (3)(b), the uniform statewide fee for a
1710     motor home is:
1711      Age of Motor HomeUniform Statewide Fee
1712           15 or more years          $90
1713           12 or more years but less than 15 years          $180
1714           9 or more years but less than 12 years          $315
1715           6 or more years but less than 9 years          $425
1716           3 or more years but less than 6 years          $540
1717           Less than 3 years          $690

1718          (b) For a vehicle registered on a month-to-month basis as described in Section
1719     41-1a-215.4, the uniform statewide fee for purposes of this section is 9.25% of the amount
1720     stated in Subsection (3)(a).
1721          (4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide
1722     fee imposed by this section that is brought into the state shall, as a condition of registration, be
1723     subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the
1724     state of origin have been paid for the current calendar year.

1725          (5) (a) Each county shall distribute the revenue collected by the county from the
1726     uniform statewide fee imposed by this section to each taxing entity in which each motor home
1727     subject to the uniform statewide fee is located in the same proportion in which revenue
1728     collected from the ad valorem property tax is distributed.
1729          (b) Each taxing entity described in Subsection (5)(a) that receives revenue from the
1730     uniform statewide fee imposed by this section shall distribute the revenue in the same
1731     proportion in which revenue collected from the ad valorem property tax is distributed.
1732          (6) An appeal relating to the uniform statewide fee imposed on a motor home by this
1733     section shall be filed pursuant to Section 59-2-1005.
1734          Section 17. Section 59-2-407 is amended to read:
1735          59-2-407. Administration of uniform fees.
1736          (1) (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee
1737     authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same
1738     time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13,
1739     Collection of Taxes, except that in listing personal property subject to the uniform fee with real
1740     property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in
1741     an ordinance under Section 17-16-5.5, the treasurer shall list only the amount of the uniform
1742     fee due, and not the taxable value of the property subject to the uniform fee.
1743          (b) Except as provided in Subsections 59-2-405.1(4), [59-2-405.2(5)] 59-2-405.2(6),
1744     and 59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3
1745     shall be assessed at the time of:
1746          (i) registration as defined in Section 41-1a-102; and
1747          (ii) renewal of registration.
1748          (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-405,
1749     59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those provided in
1750     Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.
1751          (3) Any disclosure of information to a county for purposes of distributing a uniform fee
1752     under this part is not subject to Title 77, Chapter 38, Part 6, Safe at Home Program.
1753          Section 18. Section 73-18-22.3 is amended to read:
1754          73-18-22.3. Utah Boating Grant Account -- Grant program administered by the
1755     Division of Outdoor Recreation.

1756          (1) There is created within the General Fund a restricted account known as the "Utah
1757     Boating Grant Account."
1758          (2) The Utah Boating Grant Account shall consist of:
1759          (a) revenue deposited into the Utah Boating Grant Account under Subsection
1760     [59-2-405.2(7)] 59-2-405.2(8) from the statewide uniform fee on a vessel that is less than 31
1761     feet in length and required to be registered with the state;
1762          (b) legislative appropriations;
1763          (c) contributions, grants, gifts, transfers, bequests, and donations specifically directed
1764     to the Utah Boating Grant Account; and
1765          (d) interest and earnings on the Utah Boating Grant Account.
1766          (3) An entity eligible for a grant funded through the Utah Boating Grant Account is:
1767          (a) a water conservancy district;
1768          (b) a state agency;
1769          (c) a county; or
1770          (d) a municipality, as defined in Section 10-1-104.
1771          (4) Subject to appropriation, money in the Utah Boating Grant Account may be used
1772     for:
1773          (a) construction, repair, and replacement of a publicly owned boating facility, including
1774     a boat ramp, courtesy dock, or parking lot;
1775          (b) resource protection of waterway shorelines to prevent or minimize erosion created
1776     by vessel wave action;
1777          (c) drought access mitigation;
1778          (d) alternative access development for non-motorized vessels to decrease conflicts,
1779     congestion, and safety concerns on existing motorboat access ramps;
1780          (e) search and rescue equipment; and
1781          (f) the payment of the administrative costs of the Division of Outdoor Recreation in
1782     administering a grant under this section.
1783          (5) The Division of Outdoor Recreation shall administer the grants under this section
1784     pursuant to rules made, after notifying the Outdoor Adventure Commission, in accordance with
1785     Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
1786          (6) The Division of Outdoor Recreation shall consult with the advisory committee

1787     described in Section 73-18-3.5 before issuing a grant under this section.
1788          Section 19. Effective date.
1789          This bill takes effect on January 1, 2025.