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H.B. 233
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EQUALIZED HIGHWAY USE TAX FOR
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OUT-OF-STATE CARRIERS AMENDMENTS
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Marda Dillree
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AN ACT RELATING TO MOTOR VEHICLES; AMENDING CERTAIN HIGHWAY USE TAX
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AMOUNTS FOR OUT-OF-STATE MOTOR CARRIERS; AND PROVIDING AN EFFECTIVE
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DATE.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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41-1a-301, as last amended by Chapters 8 and 322, Laws of Utah 1998
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
41-1a-301
is amended to read:
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41-1a-301. Apportioned registration and licensing of interstate vehicles.
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(1) (a) An owner or operator of a fleet of commercial vehicles based in this state and
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operating in two or more jurisdictions may register commercial vehicles for operation under the
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International Registration Plan or the Uniform Vehicle Registration Proration and Reciprocity
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Agreement by filing an application with the division.
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(b) The application shall include information that identifies the vehicle owner, the vehicle,
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the miles traveled in each jurisdiction, and other information pertinent to the registration of
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apportioned vehicles.
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(c) Vehicles operated exclusively in this state may not be apportioned.
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(2) (a) If no operations were conducted during the preceding year, the application shall
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contain a statement of the proposed operations and an estimate of annual mileage for each
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jurisdiction.
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(b) The division may adjust the estimate if the division is not satisfied with its correctness.
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(c) At renewal, the registrant shall use the actual mileage from the preceding year in
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computing fees due each jurisdiction.
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(3) The registration fee for apportioned vehicles shall be determined as follows:
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(a) divide the in-jurisdiction miles by the total miles generated during the preceding year;
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(b) total the fees for each vehicle based on the fees prescribed in Section
41-1a-1206
; and
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(c) multiply the sum obtained under Subsection (3)(b) by the quotient obtained under
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Subsection (3)(a).
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(4) Trailers or semitrailers of apportioned fleets may be listed separately as "trailer fleets"
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with the fees paid according to the total distance those trailers were towed in all jurisdictions
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during the preceding year mileage reporting period.
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(5) (a) (i) When the proper fees have been paid and the property tax or in lieu fee has been
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cleared under Section
41-1a-206
or
41-1a-207
, a registration card, annual decal, and where
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necessary, license plate, will be issued for each unit listed on the application.
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(ii) An original registration must be carried in each vehicle at all times.
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(b) Original registration cards for trailers or semitrailers may be carried in the power unit.
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(c) (i) In lieu of a permanent registration card or license plate, the division may issue one
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temporary permit authorizing operation of new or unlicensed vehicles until the permanent
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registration is completed.
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(ii) Once a temporary permit is issued, the registration process may not be cancelled.
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Registration must be completed and the fees and any property tax or in lieu fee due must be paid
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for the vehicle for which the permit was issued.
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(iii) Temporary permits may not be issued for renewals.
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(d) (i) The division shall issue one distinctive license plate that displays the letters APP
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for apportioned vehicles.
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(ii) The plate shall be displayed on the front of an apportioned truck tractor or power unit
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or on the rear of any apportioned vehicle.
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(iii) Distinctive decals displaying the word "apportioned" and the month and year of
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expiration shall be issued for each apportioned vehicle.
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(e) A nonrefundable administrative fee, determined by the Tax Commission pursuant to
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Section
63-38-3.2
, shall be charged for each temporary permit, registration, or both.
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(6) Vehicles that are apportionally registered are fully registered for intrastate and
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interstate movements, providing the proper interstate and intrastate authority has been secured.
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(7) (a) Vehicles added to an apportioned fleet after the beginning of the registration year
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shall be registered by applying the quotient under Subsection (3)(a) for the original application to
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the fees due for the remainder of the registration year.
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(b) (i) The owner shall maintain and submit complete annual mileage for each vehicle in
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each jurisdiction, showing all miles operated by the lessor and lessee.
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(ii) The fiscal mileage reporting period begins July 1, and continues through June 30 of
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the year immediately preceding the calendar year in which the registration year begins.
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(c) (i) An owner-operator, who is a lessor, may be the registrant and the vehicle may be
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registered in the name of the owner-operator.
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(ii) The identification plates and registration card shall be the property of the lessor and
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may reflect both the owner-operator's name and that of the carrier as lessee.
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(iii) The allocation of fees shall be according to the operational records of the
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owner-operator.
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(d) (i) The lessee may be the registrant of a leased vehicle at the option of the lessor.
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(ii) If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name shall
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appear on the registration.
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(iii) The allocation of fees shall be according to the records of the carrier.
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(8) (a) Any registrant whose application for apportioned registration has been accepted
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shall preserve the records on which the application is based for a period of three years after the
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close of the registration year.
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(b) The records shall be made available to the division upon request for audit as to
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accuracy of computations, payments, and assessments for deficiencies, or allowances for credits.
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(c) An assessment for deficiency or claim for credit may not be made for any period for
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which records are no longer required.
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(d) Interest in the amount prescribed by Section
59-1-402
shall be assessed or paid from
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the date due until paid on deficiencies found due after audit.
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(e) Registrants with deficiencies are subject to the penalties under Section
59-1-401
.
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(f) The division may enter into agreements with other International Registration Plan
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jurisdictions for joint audits.
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(9) All state fees collected shall be deposited in the Transportation Fund.
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(10) If registration is for less than a full year, fees for apportioned registration shall be
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assessed according to Section
41-1a-1207
.
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(a) (i) If the registrant is replacing a vehicle for one withdrawn from the fleet and the new
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vehicle is of the same weight category as the replaced vehicle, the registrant must file a
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supplemental application.
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(ii) A registration card that transfers the license plate to the new vehicle shall be issued.
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(iii) When a replacement vehicle is of greater weight than the replaced vehicle, additional
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registration fees are due.
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(b) If a vehicle is withdrawn from an apportioned fleet during the period for which it is
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registered, the registrant shall notify the division and surrender the registration card and license
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plate of the withdrawn vehicle.
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(11) (a) An out-of-state carrier with an apportionally registered vehicle who has not
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presented a certificate of property tax or in lieu fee as required by Section
41-1a-206
or
41-1a-207
,
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shall pay, at the time of registration, a proportional part of an equalized highway use tax [computed
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as follows] for each vehicle or combination of vehicles equal to:
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[(i) Multiply the number of vehicles or combination vehicles registered in each weight
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class by the equivalent tax figure from the following tables:]
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[Vehicle or Combination]
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[Registered Weight] [Age of Vehicle] [Equivalent Tax]
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[12,000 pounds or less] [12 or more years] [$10]
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[12,000 pounds or less] [9 or more years but less than 12 years] [$50]
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[12,000 pounds or less] [6 or more years but less than 9 years] [$80]
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[12,000 pounds or less] [3 or more years but less than 6 years] [$110]
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[12,000 pounds or less] [Less than 3 years] [$150]
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[Vehicle or Combination Equivalent]
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[Registered Weight Tax]
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[12,001 - 18,000 pounds $150]
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[18,001 - 34,000 pounds 200]
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[34,001 - 48,000 pounds 300]
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[48,001 - 64,000 pounds 450]
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[64,001 pounds and over 600]
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[(ii) Multiply the equivalent tax value for the total fleet determined under Subsection
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(11)(a)(i) by]
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(i) if the vehicle or combination of vehicles has a registered gross laden weight of 12,001
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pounds or more, the product of:
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(A) the fair market value of the vehicle or combination of vehicles as established by the
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commission under Title 59, Chapter 2, Property Tax Act;
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(B) the statewide average rate for state-assessed commercial vehicles calculated under
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Subsection 59-2-801(2)(a)(i)(A); and
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(C) the fraction computed under Subsection (3) for the apportioned vehicle or combination
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of vehicles for the registration year; or
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(ii) if the vehicle or combination of vehicles has a registered gross laden weight of 12,000
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pounds or less, the product of:
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(A) the uniform fee amount provided under Subsection
59-2-405.1
(3) that is applicable
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for the age of the vehicle or the age of the power unit vehicle if it is a combination of vehicles; and
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(B) the fraction computed under Subsection (3) for the apportioned [fleet] vehicle for the
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registration year.
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(b) Fees shall be assessed as provided in Section
41-1a-1207
.
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(12) (a) Commercial vehicles meeting the registration requirements of another jurisdiction
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may, as an alternative to full or apportioned registration, secure a temporary registration permit for
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a period not to exceed 96 hours or until they leave the state, whichever is less, for a fee of $20 for
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a single unit and $40 for multiple units.
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(b) A state temporary permit or registration fee is not required from nonresident owners
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or operators of vehicles or combination of vehicles having a gross laden weight of 26,000 pounds
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or less for each single unit or combination.
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Section 2. Effective date.
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This act takes effect on July 1, 2000.
Legislative Review Note
as of 12-9-99 9:36 AM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.