HB 505 — Vehicle Tax and Fee Amendments

(Buff) H.B.

505 31A-6a-101 (Effective 01/01/27).

(2)(a)(2) (a) "Incidental cost" means a cost, incurred by a warranty holder in relation to a vehicle protection product warranty, that is in addition to the cost of purchasing the warranty.

(b) "Incidental cost" includes an insurance policy deductible, a rental vehicle charge, the difference between the actual value of the stolen vehicle at the time of theft and the cost of a replacement vehicle, sales tax, a [registration fee] vehicle taxtaxor or fee, a transaction fee, a mechanical inspection fee, or damage a theft causes to a vehicle.

- 7 - HB0505 compared with HB0505S01 (3) "Mechanical breakdown insurance" means a policy, contract, or agreement issued by an insurance company that has complied with either Chapter 5, Domestic Stock and Mutual Insurance Corporations, or Chapter 14, Foreign Insurers, that undertakes to perform or provide repair or replacement service on goods or property, or indemnification for repair or replacement service, for the operational or structural failure of the goods or property due to a defect in materials, workmanship, or normal wear and tear.

(4) "Nonmanufacturers' parts" means replacement parts not made for or by the original manufacturer of the goods commonly referred to as "after market parts." (5)(a)(5) (a) "Road hazard" means a hazard that is encountered while driving a motor vehicle.

(6)(a)(6) (a) "Service contract" means a contract or agreement to perform or reimburse for the repair or maintenance of goods or property, for their operational or structural failure due to a defect in materials, workmanship, normal wear and tear, power surge or interruption, or accidental damage from handling, with or without additional -provision 7for -incidental 1stpayment Sub.of indemnity under limited circumstances, including towing, providing a rental car, providing emergency road service, and covering food spoilage.

(Buff) H.B.

505 02-25 17:18 provision for incidental payment of indemnity under limited circumstances, including towing, providing a rental car, providing emergency road service, and covering food spoilage.

- 8 - HB0505 compared with HB0505S01 (iii) the repair of chips or cracks in or the replacement of a motor vehicle windshield as a result of damage caused by a road hazard, that is primary to the coverage offered by the motor vehicle owner's motor vehicle insurance policy;

(10)(a)(10) (a) "Vehicle protection product" means a device or system that is:

or -(B) 8if -the 02-25vehicle 17:18is 1ststolen, Sub.aid in the recovery of the vehicle.

(Buff) H.B.

505 (B) if the vehicle is stolen, aid in the recovery of the vehicle.

(11) "Vehicle protection product warranty" means a written agreement by a warrantor that provides that if the vehicle protection product fails to prevent the theft of the motor vehicle, or aid in the recovery - 9 - HB0505 compared with HB0505S01 of the motor vehicle within a time period specified in the warranty, not exceeding 30 days after the day on which the motor vehicle is reported stolen, the warrantor will reimburse the warranty holder for incidental costs specified in the warranty, not exceeding $5,000, or in a specified fixed amount not exceeding $5,000.

41-1a-11941-1a-119. (Effective 01/01/27).

(1) If the commission finds that the owner or operator of a vehicle who is liable for the payment of any [registration ] vehicle tax or fee required by this chapter plans to depart quickly from the state, to remove the owner or operator's property from the state, to conceal the owner or operator's person or property, or do any other act tending to -prejudice 9or -render 1stwholly Sub.or partially ineffectual proceedings to collect the [registration] vehicle taxes or fees, the commission shall follow the emergency procedures set forth in Title 63G, Chapter 4, Administrative Procedures Act, and declare that the [registration] vehicle taxes or fees are immediately due and payable.

(Buff) H.B.

505 02-25 17:18 prejudice or render wholly or partially ineffectual proceedings to collect the [registration] vehicle taxes or fees, the commission shall follow the emergency procedures set forth in Title 63G, Chapter 4, Administrative Procedures Act, and declare that the [registration] vehicle taxes or fees are immediately due and payable.

41-1a-12241-1a-122. (Effective 01/01/27).

(3)(a)- 10 - HB0505 compared with HB0505S01 (3) (a) The account shall be funded from the fees described in:

(5)(a)(5) (a) For fiscal year 2024-25, the commission may expend up to $100,000 for design and redesign of license plates.

Section 41-1a-1245 is enacted to read:

41-1a-12441-1a-124. (Effective 01/01/27).

-(1) 10There -is 02-25created 17:18within 1stthe Sub.General Fund a restricted account known as the Motor Vehicle Division Restricted Account.

(Buff) H.B.

505 (1) There is created within the General Fund a restricted account known as the Motor Vehicle Division Restricted Account.

41-1a-20341-1a-203. (Effective 01/01/27).

(1)(a)(1) - 11 - HB0505 compared with HB0505S01 (a) Except as provided in Subsections (1)(b) and (1)(c), the division shall mail a notification to the owner of a vehicle at least 30 days before the date the vehicle's registration is due to expire.

(b)(i)(b) (i) The division shall provide a process for a vehicle owner to choose to receive electronic notification of the pending expiration of a vehicle's registration.

-(f) 11pay -the 1stuninsured Sub.motorist identification fee under Section 41-1a-1218, if applicable;

(Buff) H.B.

505 02-25 17:18 (f) pay the uninsured motorist identification fee under Section 41-1a-1218, if applicable;

- 12 - HB0505 compared with HB0505S01 (5) The division may not issue a new registration, transfer of ownership, or registration renewal under Section 41-22-3 for an off-highway vehicle that is subject to this chapter unless a certificate of title has been or is in the process of being issued in the same owner's name.

41-1a-20841-1a-208. (Effective 01/01/27).

and (b) is not collectible or payable upon the transfers of registration, issuance, reissuance of -certificates 12of -registration, 02-25titles, 17:18or 1stplates Sub.contemplated by Sections 41-1a-301, 41-1a-1207, [41-1a-1210, ]and 41-1a-1211.

(Buff) H.B.

505 certificates of registration, titles, or plates contemplated by Sections 41-1a-301, 41-1a-1207, [41-1a-1210, ]and 41-1a-1211.

41-1a-21341-1a-213. (Effective 01/01/27).

- 13 - HB0505 compared with HB0505S01 (2) The registration card shall be delivered to the owner and shall contain:

(5)(a)(5) (a) Except as provided in Subsection (5)(b), a new registration card issued by the commission on or after November 1, 2013, may not display the address of the owner or the lessee on the registration card.

(6)(a)(6) (a) Except as provided in Subsection (6)(d)(ii), the division shall include on a vehicle owner's vehicle registration database record in the division's vehicle registration -database 13an -invisible 1stcondition Sub.identification symbol if:

(Buff)(i) H.B.(A) the vehicle owner or an individual who is a regular driver of or passenger in the vehicle owner's vehicle has an invisible condition;

505 02-25 17:18 database an invisible condition identification symbol if:

(i)(A) the vehicle owner or an individual who is a regular driver of or passenger in the vehicle owner's vehicle has an invisible condition;

- 14 - HB0505 compared with HB0505S01 (i) if the request is for an individual other than the vehicle owner, a declaration that the individual is:

(d)(i)(d) (i) The division:

-(ii) 14If -the 02-25division 17:18is 1stunable Sub.to confirm that the health care professional described in Subsection (6)(b) (ii) holds a current state license, the division shall deny the request described in Subsection (6)(a).

(Buff) H.B.

505 (ii) If the division is unable to confirm that the health care professional described in Subsection (6)(b)(ii) holds a current state license, the division shall deny the request described in Subsection (6)(a).

(7)(a)(7) - 15 - HB0505 compared with HB0505S01 (a) For each individual who qualifies under this section to include an invisible condition identification symbol in a vehicle owner's vehicle registration database record, the division shall:

41-1a-21541-1a-215. (Effective 01/01/27).

-(1) 15(a) -Except 1stas Sub.provided under Subsections (2) and (3), every vehicle registration, every registration card, and every registration plate issued under this chapter for the first registration of the vehicle in this state, continues in effect for a period of 12 months beginning with the first day of the calendar month of registration and does not expire until the last day of the same month in the following year.

(Buff) H.B.

505 02-25 17:18 (1)(a) Except as provided under Subsections (2) and (3), every vehicle registration, every registration card, and every registration plate issued under this chapter for the first registration of the vehicle in this state, continues in effect for a period of 12 months beginning with the first day of the calendar month of registration and does not expire until the last day of the same month in the following year.

- 16 - HB0505 compared with HB0505S01 (2) The provisions of Subsection (1) do not apply to the following:

(3)(a)(3) (a) Upon application of the owner or lessee of a fleet of commercial vehicles not apportioned under Section 41-1a-301 and required to be registered in this state, the State Tax Commission may permit the vehicles to be registered for a registration period commencing on the first day of March, June, September, or December of any year and expiring on the last day of March, June, September, or December in the following year.

(c)(i)(c) (i) Upon application of the owner or lessee of a fleet of personal vehicles required to be registered in this state, the State Tax Commission may permit the vehicles to be registered for a registration period commencing on the first day of February, May, August, or November of any year and expiring on the last day of February, May, August, or November of the following year.

-(ii) 16If -the 02-25registration 17:18period 1stfor Sub.a personal vehicle is adjusted under Subsection (3)(c)(i), the [registration fees] vehicle taxes or fees for the adjustment are:

(Buff) H.B.

505 (ii) If the registration period for a personal vehicle is adjusted under Subsection (3)(c)(i), the [registration fees] vehicle taxes or fees for the adjustment are:

- 17 - HB0505 compared with HB0505S01 (C) 75% of the regular [registration fees] vehicle tax or fees under Part 12, Fee and Tax Requirements, if the adjustment is in excess of six months but not more than nine months;

41-1a-215.541-1a-215.5. (Effective 01/01/27).

[(1) Subject to the requirements of this section, a person may register a motorcycle or motor vehicle of 14,000 pounds or less gross laden weight for a six-month period that begins on the first day of the calendar month of registration and expires on the last day of the sixth month of registration.] [(2)] (1)(a)(1) (a) A person may register the following types of vehicles for a 24-month period that begins the first day of the calendar month of registration and expires on the last day of the 24th month of registration:

-[(3)] 17(2) -If 1stthe Sub.last day of the registration period falls on a day in which the appropriate state or county offices are not open for business, the registration of the vehicle is extended to midnight of the next business day.

(Buff) H.B.

505 02-25 17:18 [(3)] (2) If the last day of the registration period falls on a day in which the appropriate state or county offices are not open for business, the registration of the vehicle is extended to midnight of the next business day.

41-1a-21641-1a-216. (Effective 01/01/27).

- 18 - HB0505 compared with HB0505S01 (1) The division may receive applications for registration renewal and issue new registration cards at any time [prior to] before the expiration of the registration, subject to the availability of renewal materials.

(2)(a)(2) (a) Except as provided in [Subsections (2)(c) and] Subsection (3), the new registration shall retain the same expiration month as recorded on the original registration even if the registration has expired.

(8) If the vehicle is subject to an emissions inspection as described in Section 41-6a-1642 for the year for which a vehicle automatic registration is requested, the automatic renewal is not effective until the vehicle has passed an emissions inspection as required -in 18Section -41-6a-1642. 02-25 17:18 1st Sub.

(Buff) H.B.

505 in Section 41-6a-1642.

41-1a-23041-1a-230. (Effective 01/01/27).

- 19 - HB0505 compared with HB0505S01 (1) A person who applies for a motor vehicle registration or registration renewal may designate a voluntary contribution for vision screening of $2.

41-1a-230.541-1a-230.5. (Effective 01/01/27).

41-1a-230.741-1a-230.7. (Effective 01/01/27).

(1) A person who applies for a motor vehicle registration or registration renewal may -designate 19a -voluntary 1stcontribution Sub.of $3 for the purpose of supporting:

(Buff) H.B.

505 02-25 17:18 designate a voluntary contribution of $3 for the purpose of supporting:

(b) treated as a voluntary contribution and not as a motor vehicle or off-highway vehicle [[registration registration fee] tax;

and - 20 - HB0505 compared with HB0505S01 (c) distributed equally to the Emergency Medical Services System Account created in Section 53-2d-108 and the Search and Rescue Financial Assistance Program created in Section 53-2a-1102 at least monthly, less actual administrative costs associated with collecting and transferring the contributions.

41-1a-30141-1a-301. (Effective 01/01/27).

(2)(a)(2) (a) An owner or operator of a fleet of commercial vehicles based in this state and operating in two or more jurisdictions may register commercial vehicles for operation under the International Registration Plan or the Uniform Vehicle Registration Proration and Reciprocity Agreement by filing an application with the division.

(3)(a)(3) (a) If no operations were conducted during the preceding year, in computing fees due:

(b) At renewal, the registrant shall use the actual mileage from the preceding year in -computing 20fees -due 02-25each 17:18jurisdiction. 1st Sub.

(Buff) H.B.

505 computing fees due each jurisdiction.

- 21 - HB0505 compared with HB0505S01 (b) total the fees for each vehicle based on the taxes and fees prescribed in [Section 41-1a-1206] Part 12, Fee and Tax Requirements;

(6)(a)(i)(6) (a) (i) When the registrant has paid the proper fees and cleared the property tax or in lieu fee under Section 41-1a-206 or 41-1a-207, the division shall issue a registration card and license plate for each unit listed on the application.

(c)(i)(c) (i) In lieu of a permanent registration card or license plate, the division may issue one temporary permit authorizing operation of new or unlicensed vehicles until the permanent registration is completed.

(d)(i)(d) (i) The division shall issue one distinctive license plate for apportioned vehicles.

(iii)(A)(iii) (A) The division shall issue distinctive decals or a distinctive license plate displaying the word "apportioned" or the abbreviation "APP" for each apportioned vehicle.

(B) A registrant of an apportioned vehicle is not required to display a registration -decal. 21 - 1st Sub.

(Buff)- H.B.22 - HB0505 compared with HB0505S01 (iv) At the request of a registrant of an apportioned vehicle, the division may issue a second license plate, for a total of two, to display on both the front and rear of the apportioned vehicle.

505 02-25 17:18 decal.

(iv) At the request of a registrant of an apportioned vehicle, the division may issue a second license plate, for a total of two, to display on both the front and rear of the apportioned vehicle.

(8)(a)(8) (a) The division shall register vehicles added to an apportioned fleet after the beginning of the registration year by applying the quotient under Subsection (4)(a) for the original application to the fees due for the remainder of the registration year.

(b)(i)(b) (i) The owner shall maintain and submit complete annual mileage for each vehicle in each jurisdiction, showing all miles operated by the lessor and lessee.

(c)(i)(c) (i) An owner-operator, who is a lessor, may register the vehicle in the name of the owner-operator.

(d)(i)(d) (i) At the option of the lessor, the lessee may register a leased vehicle.

(9)(a)(9) (a) When the division has accepted an application for apportioned registration, the registrant shall preserve the records on which the application is based for a period of three years after the close of the registration year.

- 2223 - 02-25HB0505 17:18compared 1stwith Sub.HB0505S01 (c) The division may not make an assessment for deficiency or claim for credit for any period for which records are no longer required.

(Buff) H.B.

505 (c) The division may not make an assessment for deficiency or claim for credit for any period for which records are no longer required.

(10)(a)(10) (a) Except as provided in Subsection (10)(b), the division shall deposit all state taxes or fees collected under this section [in] into the Transportation Fund.

(a)(i)(a) (i) If the registrant is replacing a vehicle for one withdrawn from the fleet and the new vehicle is of the same weight category as the replaced vehicle, the registrant shall file a supplemental application.

(12)(a)(12) - 24 - HB0505 compared with HB0505S01 (a) An out-of-state carrier with an apportionally registered vehicle who has not presented a certificate of property tax or in lieu fee as required by Section 41-1a-206 or 41-1a-207, shall pay, at the time of registration, a proportional part of an equalized highway use tax computed as follows:

(i) Multiply the number of vehicles or combination vehicles registered in each weight -class 23by -the 1stequivalent Sub.tax figure from the following tables:

(Buff)Vehicle H.B.or Combination Age of Vehicle Equivalent Tax Registered Weight 14,000 pounds or less 12 or more years $10 14,000 pounds or less 9 or more years but less than 12 years $50 14,000 pounds or less 6 or more years but less than 9 years $80 14,000 pounds or less 3 or more years but less than 6 years $110 14,000 pounds or less Less than 3 years $150 Vehicle or Combination Registered Equivalent Weight Tax 14,001 - 18,000 pounds $150 18,001 - 34,000 pounds 200 34,001 - 48,000 pounds 300 48,001 - 64,000 pounds 450 64,001 pounds and over 600 (ii) Multiply the equivalent tax value for the total fleet determined under Subsection (12)(a)(i) by the fraction computed under Subsection (4) for the apportioned fleet for the registration year.

505 02-25 17:18 class by the equivalent tax figure from the following tables:

Vehicle or Combination Regis- tered Weight Age of Vehicle Equivalent Tax 14,000 pounds or less 12 or more years $10 14,000 pounds or less 9 or more years but less than 12 years $50 14,000 pounds or less 6 or more years but less than 9 years $80 14,000 pounds or less 3 or more years but less than 6 years $110 14,000 pounds or less Less than 3 years $150 Vehicle or Combination Registered Equivalent Weight Tax 14,001 - 18,000 pounds $150 18,001 - 34,000 pounds 200 34,001 - 48,000 pounds 300 48,001 - 64,000 pounds 450 64,001 pounds and over 600 (ii) Multiply the equivalent tax value for the total fleet determined under Subsection (12)(a)(i) by the fraction computed under Subsection (4) for the apportioned fleet for the registration year.

(13)(a)(13) (a) Commercial vehicles meeting the registration requirements of another jurisdiction may, as an alternative to full or apportioned registration, secure a temporary registration permit for a period not to exceed 96 hours or until they leave the state, whichever is less, for a fee of:

- 25 - HB0505 compared with HB0505S01 (b) A state temporary permit or [registration fee] vehicle tax is not required from nonresident owners or operators of vehicles or combination of vehicles having a gross laden weight of 26,000 pounds or less for each single unit or combination.

-Section 2416. - 02-25 17:18 1st Sub.

(Buff) H.B.

505 Section 16.

41-1a-40241-1a-402. (Effective 01/01/27).

(1)(a)(1) (a) Upon registering a vehicle, the division shall issue to the owner a standard license plate described in Subsection (1)(b) unless the division issues to the owner:

(3)(a)(3) (a) If the commission receives a submission for a proposed design of a standard license plate as described in Subsection (2)(c), or a sponsored special group license plate as described in Section 41-1a-419 and Part 16, Sponsored Special Group License Plates, the commission shall notify:

- 26 - HB0505 compared with HB0505S01 (i) the governor;

-(i) 25the -governor 1stshall Sub.appoint an individual to the license plate design review board described in Subsection (3)(c);

(Buff) H.B.

505 02-25 17:18 (i) the governor shall appoint an individual to the license plate design review board described in Subsection (3)(c);

(c)(i)(c) (i) The license plate design review board, comprised of the members appointed as described in Subsection (3)(b), shall review proposed license plate designs.

(4)(a)(4) (a) Except as provided in Subsection (4)(b), the division may not order or produce a standard license plate that is discontinued under this section.

(5)(a)- 27 - HB0505 compared with HB0505S01 (5) (a) Each license plate shall have displayed on it:

-(b) 26[No -later 02-25than 17:18July 1st1, Sub.2025, each] Each license plate:

(Buff) H.B.

505 (b) [No later than July 1, 2025, each] Each license plate:

(7)(a)(i)(7) (a) (i) Except as provided under Subsection (7)(b), Subsection 41-1a-215(2), [[Subsection Subsection 41-1a-215.5(2)] Section 41-1a-215.5, and Section 41-1a-216, a license plate shall be renewed annually.

(ii)(A)(ii) (A) The division shall issue the vehicle owner a month registration decal and a year registration decal upon the vehicle's first registration with the division.

[(c) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the division may issue two 12-month decals for the 24-month registration period.] (8)(a)(8) (a) Except as otherwise provided in Subsection (8)(b) and by rule:

- 28 - HB0505 compared with HB0505S01 (b) [Beginning on January 1, 2025, the] The registration decal shall be displayed on the upper right position on the license plate.

(11)(a)(11) (a) A violation of this section is an infraction.

-(12) 27In -accordance 1stwith Sub.Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division may make rules regarding the placement and positioning of registration decal on a license plate issued by the division.

(Buff) H.B.

505 02-25 17:18 (12) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division may make rules regarding the placement and positioning of registration decal on a license plate issued by the division.

41-1a-41041-1a-410. (Effective 01/01/27).

41-1a-120141-1a-1201. (Effective 01/01/27) (Partially Repealed 07/01/29).

(2)(a)(2) - 29 - HB0505 compared with HB0505S01 (2){(a)} {The following } Except as otherwise provided in this section, the vehicle weight tax shall be deposited into the Transportation Fund.Fund{:} .

(b){(a) The{25% following amounts of the vehicle weight taxtax; shall be deposited into the Transportation Investment Fund of 2005 created in Section 72-2-124:

and} } {(b) {$1 from each license plate service fee described in Subsection 41-1a-1211(2).} } (3){(b)} {Sixty-five percent } The following amounts of the vehicle weight tax shall be deposited into the Transportation Investment Fund of 2005 created in Section 72-2-124{.} :

(ii) $21 of the vehicle weight taxes on a trailer imposed under Subsections 41-1a-1206(3)(c)(i) and (3)(c)(ii);(3) (c)(ii);

-(v) 28$24.50 -of 02-25vehicle 17:18weight 1sttax Sub.on a vehicle, excluding a farm truck, with a gross combined weight rating over 14,000 pounds but below 16,000 pounds, imposed under Subsection 41-1a-1206(3)(f)(i);

(Buff) H.B.

505 (v) $24.50 of vehicle weight tax on a vehicle, excluding a farm truck, with a gross combined weight rating over 14,000 pounds but below 16,000 pounds, imposed under Subsection 41-1a-1206(3)(f)(i);

(d)(i)(d) (i) Subject to Subsection (2)(d)(ii), $4.30 from the vehicle weight tax for each vehicle registered shall be deposited into the Rural Transportation Infrastructure Fund created in Section 72-2-133.

- 30 - HB0505 compared with HB0505S01 (iii) The amounts calculated as described in Subsection (2)(d)(ii) shall be rounded up to the nearest 1 cent.

(e) Ninety-four cents from each vehicle weight tax imposed under Subsections 41-1a-1206(3)(a) and (3)(b)(3) (b) shall be deposited into the Public Safety Restricted Account created in Section 53-3-106.

(3)(a)(3) (a) The following amounts from the following fees shall be deposited into the Transportation Fund:

(ii) $1 from the service fee for the replacement of a license plate described in -Subsection 2941-1a-1211(2)(b); - 1st Sub.

(Buff)(iii) H.B.$50 from the personalized license plate application fee described in Subsection 41-1a-1211(c) (i);

505 02-25 17:18 Subsection 41-1a-1211(2)(b);

(iii) $50 from the personalized license plate application fee described in Subsection 41-1a-1211(c)(i);

(i) $1 from the service fee for the issuance of a new license plate described in Subsection 41-1a-1211(2)(a);41-1a-1211(2) (a);

and (ii) $1 from the service fee for the replacement of a license plate described in Subsection 41-1a-1211(2)(b).41-1a-1211(2) (b).

(a) the vehicle regulatory fee described in Subsection {41-1a-1211(6) } 41-1a-1211(5) shall be deposited into the Motor Vehicle Division Restricted Account created in Section 41-1a-124;41-1a-124;and {(b) {$1 into the Motor Vehicle Safety Impact Restricted Account created in Section 53-8-214;

andand} (b)} (c){(b)} {100% } the revenue from the automobile driver education tax described in Section 41-1a-1204 as a dedicated credit into the Automobile Driver Education Tax Account.

(5)- Except31 as- providedHB0505 incompared Subsectionwith (3),HB0505S01 {(5) {Two dollars from the licensevehicle plateweight servicetax feesfor describedeach vehicle registered shall be deposited into the Rural Transportation Infrastructure Fund created in SubsectionsSection 41-1a-1211(2)(a)72-2-133.} through} (g){(6) {The following service fees shall be deposited into the LicenseMotor PlateVehicle Restricted Account created in Section 41-1a-122.41-1a-124:} } {(a) {the duplicate registration fee described in Subsection 41-1a-1211(2)(h);

(6)and} The} uninsured{(b) motorist{the identificationfee regulatoryfor feeissuance of an original or duplicate certificate of title described in SectionSubsection 41-1a-121841-1a-1211(2)(i).} } (7){(5)} {The } Except as provided in Subsection (3), the license plate service fees described in Subsections 41-1a-1211(2)(a) through (g) shall be deposited into the UninsuredLicense MotoristPlate Identification Restricted Account created in Section 41-12a-806.41-1a-122.

(7)(8){(6)} The localuninsured emissionsmotorist complianceidentification taxregulatory asfee described in Section 41-1a-122341-1a-1218 shall be transferreddeposited tointo the countyUninsured thatMotorist imposedIdentification theRestricted tax.Account created in Section 41-12a-806.

(9){(7)} The {whole amount from a } local emissions compliance tax as described in Section 41-1a-1223 shall be transferred to the county that imposed the tax.

41-1a-120241-1a-1202. (Effective 01/01/27).

If an application to the division is accompanied by any taxes and fees required by law and the application is refused or rejected, the taxes and fees shall be returned immediately to -the 30applicant. - 02-25 17:18 1st Sub.

(Buff) H.B.

505 the applicant.

41-1a-120341-1a-1203. (Effective 01/01/27).

41-1a-120441-1a-1204. (Effective 01/01/27).

(2)(a)(2) - 32 - HB0505 compared with HB0505S01 (a) Except as provided in Subsections (2)(b) and (c), the [fee] tax is $2.50 upon each motor vehicle to be registered for a one-year registration period.

[(b) The fee is $2.00 upon each motor vehicle to be registered under Section 41-1a-215.5 for a six-monthsix- month registration period.] (b) The tax is $5.00 for a vehicle registered for a 24-month registration period as described in Section 41-1a-215.5.

41-1a-120641-1a-1206. (Effective 01/01/27).

(1)(a)(1) (a) There is imposed on each vehicle registered in the state a vehicle tax.

(c)(i)(c) (i) Vehicle weight tax categories under this section are based on the gross -combined 31weight -rating 1stdeclared Sub.in the application for registration.

(Buff)(ii) H.B.(A) Gross combined weight rating is computed in units of 2,000 pounds.

505 02-25 17:18 combined weight rating declared in the application for registration.

(ii)(A) Gross combined weight rating is computed in units of 2,000 pounds.

- 33 - HB0505 compared with HB0505S01 (a) subject to Subsection (6), the vehicle weight tax described in Subsection (3);

(3)(a)(3) (a) The vehicle weight tax for a motor vehicle with a gross laden weight of 14,000 pounds or less, excluding a motorcycle, is {$40.60} $61.

(b) The vehicle weight tax for a motorcycle is {$42.40} $64.25.

(i) {$28.60 } $44.25 for each trailer with a shipping weight over 750 pounds;

or (ii) {$26.30 } $40.25 for each commercial trailer with a shipping weight of 750 pounds or less.

(d) The vehicle weight tax for a trailer registered in accordance with Section 41-1a-228 is {$130} $177.

(i) {$48.90} $73.50;

plus (ii) {$8.30 } $9 for each 2,000 pounds over 16,000 pounds gross combined weight rating.

(i) {$64.10} $95.50;

plus (ii) {$17.50 } $19 for each 2,000 pounds over 16,000 pounds gross combined weight rating.

(i) {$64.10} $95.50;

plus (ii) {$17.50 } $19 for each 2,000 pounds over 16,000 pounds gross combined weight rating.

-(i) 32the -amount 02-25described 17:18in 1stSubsection Sub.(3)(a);

(Buff) H.B.

505 (i) the amount described in Subsection (3)(a);

- 34 - HB0505 compared with HB0505S01 (i) the amount described in Subsection (3)(a);

plus (ii) {$20.10} $25.75.

plus (ii) {$52.10} $65.75.

(l) The vehicle weight tax for a roadable aircraft is {$26.30} $23.75.

(m)(i)(m) (i) The vehicle weight tax for a vintage vehicle with a model year of 1983 or newer is {$41.50} $63.

(ii) The vehicle weight tax for a vintage vehicle with a model year of 1982 or older, the first time the vehicle is registered, is {$36.90} $55.75.

(5)(a)(5) (a) A vehicle with a Purple Heart special group license plate issued on or before December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group License Plates, is exempt from the vehicle weight taxes described in Subsection (3).

{(6) } - 35 - HB0505 compared with HB0505S01 {(a) {Vehicle weight tax categories under this section are based on the gross combined weight rating declared in the application for registration.} } {(b) } (6) Beginning on January 1, 2028, the commission shall, on January 1, annually adjust the registration fees described in Subsections (3)(a), (3)(b), (3)(c), (3)(d), (3)(e)(i), (3)(f)(i), -(3)(g)(i), 33(3)(l), -and 1st(3)(m), Sub.by taking the registration fee rate for the previous year and adding an amount equal to the greater of:

(Buff) H.B.

505 02-25 17:18 (3)(g)(i), (3)(l), and (3)(m), by taking the registration fee rate for the previous year and adding an amount equal to the greater of:

(7)(a)(7) (a) Except as provided in Section 41-6a-1642, a truck may not be registered as a farm truck unless:

and (ii)(A)(ii) (i){(A)} {Gross combined } the truck has a gross vehicle weight rating {is computed in units } of {2,000 pounds.} more than 14,000 pounds;

or (B)(ii){(B)} {For purposes of computing } the truck has a gross {combined } vehicle weight rating {under Subsection (6)(b)(i), } of 14,000 pounds or less and the owner submits to the division a {fractional part } certificate of {2,000 pounds is } emissions inspection or a {full unit} waiver in compliance with Section 41-6a-1642.

41-1a-120741-1a-1207. (Effective 01/01/27).

(2) for in excess of three months but not more than six months, 60% of the regular [[registration registration fee] vehicle taxes or fees under this part;

- 36 - HB0505 compared with HB0505S01 (3) for in excess of six months and not more than nine months, 90% of the regular [[registration registration fee] vehicle taxes or fees under this part;

and (4) for anything in excess of nine months but not more than 12 months, the entire [[registration registration fee] vehicle taxes or fees under this part.

41-1a-120941-1a-1209. (Effective 01/01/27).

-Section 3425. - 02-25 17:18 1st Sub.

(Buff) H.B.

505 Section 25.

41-1a-121141-1a-1211. (Effective 01/01/27).

(1)(a)(1) (a) In accordance with Section 63J-1-504, the commission shall establish service fees as described in this section.

(c)(i)(c) (i) a fee for the original issuance of a personalized license plate;

(f)- 37 - HB0505 compared with HB0505S01 {(f) {a fee for the replacement of the special group license plate symbol decal issued in accordance with Section 41-1a-418;} } (g){(f)} a fee for the issuance of registration decals for an original issue license plate as described in Section 41-1a-416;

(g)(h){(g)} a fee for the issuance of a duplicate registration;

and (h)(i){(h)} a fee for the issuance of an original or duplicate certificate of title.

(a) was issued a clean fuel special group license plate in accordance with Section 41-1a-418 before{prior to } beforethe effective date of rules made by the Department of Transportation under Subsection 41-6a-702(5)(b);and {(b) {beginning on the effective date of rules made by the Department of Transportation authorized under Subsection 41-6a-702(5)(b);41-6a-702(5)(b), is no longer eligible for a clean fuel special group license plate under the rules made by the Department of Transportation;

andand} (b)} (c){(b)} upon renewal or reissuance, is required to replace the clean fuel special group license plate with a new license plate.

(4)(a)(4) (a) An applicant for a license plate issued under Section 41-1a-407 is not subject to the license plate fee under Subsection (2)(a).

(i) official documentation issued by a recognized association representing peace -officers 35who: - 1st Sub.

(Buff) H.B.

505 02-25 17:18 officers who:

(5)(a)(5) (a) In accordance with Section 63J-1-504, the commission shall establish a vehicle regulatory fee as described in this Subsection (5) to cover the commission's costs in regulating vehicles in this state.

- 38 - HB0505 compared with HB0505S01 (b) An applicant for vehicle registration or renewal of vehicle registration shall pay the vehicle regulatory fee described in this Subsection (5) to the division at the time of the application for registration.

41-1a-121841-1a-1218. (Effective 01/01/27).

-41-1a-1219. 36 - 02-25 17:18 1st Sub.

(Buff) H.B.

505 41-1a-1219 (Effective 01/01/27).

41-1a-122141-1a-1221. (Effective 01/01/27).

- 39 - HB0505 compared with HB0505S01 (1) As used in this section:

(2)(a)(2) (a) The Motor Vehicle Division may collect an electronic payment fee on all registrations and renewals of registration under Subsections [41-1a-1206(1)(a), (1)(b), (2)(a), (2)(b), and (4)] 41-1a-1206(3)(a), (3)(b), and (3)(m).

and (ii) need not be separately identified from the fees imposed for registration and renewals of registration under Subsections [41-1a-1206(1)(a), (1)(b), (2)(a), (2)(b), and (4)] 41-1a-1206(3)(a), (3)(b), and (3)(m).(3) (m).

(c) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the electronic fee amounts under this section are double the amounts due for the same vehicle registered for a 12-month12- month period.

(3) The division shall establish the fee according to the procedures and requirements of -Section 3763J-1-504. - 1st Sub.

(Buff) H.B.

505 02-25 17:18 Section 63J-1-504.

41-1a-122241-1a-1222. (Effective 01/01/27).

(2)(a)(i)(2) - 40 - HB0505 compared with HB0505S01 (a) (i) Except as provided in Subsection (2)(a)(ii), a county legislative body may impose a local option highway construction and transportation corridor preservation [fee] tax of up to $10 on each motor vehicle registration within the county.

(b)(i)(b) (i) If imposed under Subsection (2)(a), at the time application is made for registration or renewal of registration of a motor vehicle under this chapter, the applicant shall pay the local option highway construction and transportation corridor preservation [fee] tax established by the county legislative body.

-(i) 38a -motor 02-25vehicle 17:18that 1stis Sub.exempt from the registration [fee] tax under Section 41-1a-1209 or Subsection 41-1a-419(3);

(Buff) H.B.

505 (i) a motor vehicle that is exempt from the registration [fee] tax under Section 41-1a-1209 or Subsection 41-1a-419(3);

(3)(a)(3) (a) Except as provided in Subsection (3)(b), the revenue generated under this section shall be:

- 41 - HB0505 compared with HB0505S01 (ii) credited to the county from which it is generated;

-(6) 39(a) -If 1sta Sub.county legislative body enacts, changes, or repeals a [fee] tax under this section, the enactment, change, or repeal shall take effect on July 1 if the commission receives notice meeting the requirements of Subsection (6)(b) from the county [prior to] before April 1.

(Buff) H.B.

505 02-25 17:18 (6)(a) If a county legislative body enacts, changes, or repeals a [fee] tax under this section, the enactment, change, or repeal shall take effect on July 1 if the commission receives notice meeting the requirements of Subsection (6)(b) from the county [prior to] before April 1.

41-1a-122341-1a-1223. (Effective 01/01/27).

(1)(a)(i)- 42 - HB0505 compared with HB0505S01 (1) (a) (i) A county legislative body of a county that is required to utilize a motor vehicle emissions inspection and maintenance program or in which an emissions inspection and maintenance program is necessary to attain or maintain any national ambient air quality standard in accordance with Section 41-6a-1642 may impose a local emissions compliance [fee] tax of up to:

or (B) [$2.25 ] $6 on each motor vehicle registration within the county for a [[six-month] six-month] 24-month registration period under Section 41-1a-215.5.

[(2) The revenue generated from the fees collected under this section shall be transferred to -the 40county -that 02-25imposed 17:18the 1stfee.] Sub.[(3)] (2) To impose or change the amount of a [fee] tax under this section, the county legislative body shall pass an ordinance:

(Buff) H.B.

505 the county that imposed the fee.] [(3)] (2) To impose or change the amount of a [fee] tax under this section, the county legislative body shall pass an ordinance:

[(4)] (3)(a)(3) (a) If a county legislative body enacts, changes, or repeals a [fee] tax under this section, the enactment, change, or repeal shall take effect on January 1 if the commission receives notice meeting the requirements of Subsection [(4)(b)] (3)(b) from the county [prior to] before October 1.

- 43 - HB0505 compared with HB0505S01 (b) The notice described in Subsection [(4)(a)] (3)(a) shall:

41-1a-130141-1a-1301. (Effective 01/01/27).

(1)(a)(1) (a) Every [registration fee] vehicle tax, fee, and penalty not paid by the due date is a lien upon all:

41-1a-160341-1a-1603. (Effective 01/01/27).

-(a) 41in -a 1stform Sub.and manner that the division prescribes, a complete application;

(Buff) H.B.

505 02-25 17:18 (a) in a form and manner that the division prescribes, a complete application;

(3)(a)(3) - 44 - HB0505 compared with HB0505S01 (a) An applicant who wishes to obtain a new type of sponsored special group license plate may preorder the new type of sponsored special group license plate by:

(4)(a)(4) (a) The division shall, in accordance with Section 63J-1-504, establish:

(c) A sponsoring organization may establish a required contribution amount for the sponsoring organization's sponsored special group license plate that is greater than -the 42amount -established 02-25by 17:18the 1stdivision Sub.under Subsection (4)(a)(ii).

(Buff) H.B.

505 the amount established by the division under Subsection (4)(a)(ii).

- 45 - HB0505 compared with HB0505S01 (7) For a fiscal year beginning on July 1, 2025, only, the division shall transfer into the General Fund $3,500,000 from the Sponsored Special Group License Plate Fund created in Section 41-1a-1610 from funds generated by the historical support special group license plate.

41-3-30241-3-302. (Effective 01/01/27).

(1)(a)(i)(1) (a) (i) A dealer or the division may issue a temporary permit.

(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the administrator shall makes rules for the issuance of a temporary permit under Subsection (1)(a)(i).(1)(a) (i).

(b) A dealer may issue a temporary permit to a bona fide purchaser of a motor vehicle -for 43a -period 1stnot Sub.to exceed 45 days on a motor vehicle sold to the purchaser by the dealer.

(Buff) H.B.

505 02-25 17:18 for a period not to exceed 45 days on a motor vehicle sold to the purchaser by the dealer.

- 46 - HB0505 compared with HB0505S01 (2) If a temporary permit is issued by a dealer under this section and the sale of the motor vehicle is subsequently rescinded, the temporary permit may be voided and the issuing dealer is not liable for the [registration fee] vehicle tax or penalty.

41-6a-20841-6a-208. (Effective 01/01/27).

(a)(i)(a) (i) "Ground transportation vehicle" means a motor vehicle used for the transportation of persons, used in ride or shared ride, on demand, or for hire transportation of passengers or baggage over public highways.

-(a) 44regulating -or 02-25prohibiting 17:18stopping, 1ststanding, Sub.or parking;

(Buff) H.B.

505 (a) regulating or prohibiting stopping, standing, or parking;

- 47 - HB0505 compared with HB0505S01 (d) designating particular highways or roadways for use by traffic moving in one direction under Section 41-6a-709;

-(3) 45A -local 1sthighway Sub.authority may not:

(Buff)- H.B.48 - HB0505 compared with HB0505S01 (a) in accordance with Title 72, Chapter 3, Part 1, Highways in General, erect or maintain any official traffic-control device at any location which regulates the traffic on a highway not under the local highway authority's jurisdiction, unless written approval is obtained from the highway authority having jurisdiction over the highway;

505 02-25 17:18 (3) A local highway authority may not:

(a) in accordance with Title 72, Chapter 3, Part 1, Highways in General, erect or maintain any official traffic-control device at any location which regulates the traffic on a highway not under the local highway authority's jurisdiction, unless written approval is obtained from the highway authority having jurisdiction over the highway;

and (ii)(A)(ii) (A) based on the manufacture date of the vehicle;

(e) enact an ordinance, regulation, rule, fee, or criminal or civil fine pertaining to a -registration 46violation -under 02-25Section 17:1841-1a-201 1stor Sub.a registration decal issued under Section 41-1a-402 that conflicts with or is more stringent than the registration requirements under Title 41, Motor Vehicles;

(Buff) H.B.

505 registration violation under Section 41-1a-201 or a registration decal issued under Section 41-1a-402 that conflicts with or is more stringent than the registration requirements under Title 41, Motor Vehicles;

or - 49 - HB0505 compared with HB0505S01 (ii) prohibits the use of a bicycle on any public street or highway, except as allowed by Section 41-6a-714, unless the local highway authority has:

41-6a-164241-6a-1642. (Effective 01/01/27).

and (ii) at other times as the county legislative body may require to enforce inspection requirements for individual motor vehicles, except that the county legislative body -may 47not -routinely 1strequire Sub.a certificate of emissions inspection, or waiver of the certificate, more often than required under Subsection (9);

(Buff) H.B.

505 02-25 17:18 may not routinely require a certificate of emissions inspection, or waiver of the certificate, more often than required under Subsection (9);

(2)(a)(2) - 50 - HB0505 compared with HB0505S01 (a) A vehicle owner subject to Subsection (1) shall obtain a motor vehicle emissions inspection and maintenance program certificate of emissions inspection as described in Subsection (1), but the program may not deny vehicle registration based solely on the presence of a defeat device covered in the Volkswagen partial consent decrees or a United States Environmental Protection Agency-approvedAgency- approved vehicle modification in the following vehicles:

-(F) 48Audi -A8L, 02-25model 17:18years 1st2014, Sub.2015, and 2016;

(Buff) H.B.

505 (F) Audi A8L, model years 2014, 2015, and 2016;

(b)(i)(b) (i) An owner of a restored-modified vehicle subject to Subsection (1) shall obtain a motor vehicle emissions inspection and maintenance program certificate of emissions inspection as described in Subsection (1).

- 51 - HB0505 compared with HB0505S01 (ii) A county emissions program may not refuse to perform an emissions inspection or indicate a failed emissions test of the vehicle based solely on a modification to the engine or component of the motor vehicle if:

(3)(a)(3) (a) The legislative body of a county identified in Subsection (1), in consultation with the Air Quality Board created under Section 19-1-106, shall make regulations or ordinances regarding:

-(i) 49shall -make 1stregulations Sub.or ordinances to attain or maintain ambient air quality standards in the county, consistent with the state implementation plan and federal requirements;

(Buff) H.B.

505 02-25 17:18 (i) shall make regulations or ordinances to attain or maintain ambient air quality standards in the county, consistent with the state implementation plan and federal requirements;

- 52 - HB0505 compared with HB0505S01 (i) is decentralized, to the extent the decentralized program will attain and maintain ambient air quality standards and meet federal requirements;

7401, et seq., a motor -vehicle 50that -is 02-25less 17:18than 1sttwo Sub.years old on January 1 based on the age of the vehicle as determined by the model year identified by the manufacturer;

(Buff) H.B.

505 vehicle that is less than two years old on January 1 based on the age of the vehicle as determined by the model year identified by the manufacturer;

and - 53 - HB0505 compared with HB0505S01 (ii) exclusively for the following purposes in operating the farm:

(8) (a) Subject to Subsection (8)(c), the legislative body of each county required under federal law to utilize a motor vehicle emissions inspection and maintenance program or in which an emissions inspection and maintenance program is necessary to attain or maintain any national ambient air quality standard may require each college or university located in a county subject to this section - 5154 - 1stHB0505 Sub.compared with HB0505S01 to require its students and employees who park a motor vehicle not registered in a county subject to this section to provide proof of compliance with an emissions inspection accepted by the county legislative body if the motor vehicle is parked on the college or university campus or property.

(Buff) H.B.

505 02-25 17:18 (8)(a) Subject to Subsection (8)(c), the legislative body of each county required under federal law to utilize a motor vehicle emissions inspection and maintenance program or in which an emissions inspection and maintenance program is necessary to attain or maintain any national ambient air quality standard may require each college or university located in a county subject to this section to require its students and employees who park a motor vehicle not registered in a county subject to this section to provide proof of compliance with an emissions inspection accepted by the county legislative body if the motor vehicle is parked on the college or university campus or property.

(9)(a)(9) (a) An emissions inspection station shall issue a certificate of emissions inspection for each motor vehicle that meets the inspection and maintenance program requirements established in regulations or ordinances made under Subsection (3).

(b) The frequency of the emissions inspection shall be determined based on the age of the vehicle as determined by model year and shall be required annually subject to the provisions of Subsection (9)(c).(9) (c).

(c)(i)(c) (i) To the extent allowed under the current federally approved state implementation plan, in accordance with the federal Clean Air Act, 42 U.S.C.

-(iv) 52If -a 02-25county 17:18legislative 1stbody Sub.establishes or changes the frequency of a vehicle emissions inspection and maintenance program under Subsection (9)(c)(iii), the establishment or change shall take effect on January 1 if the State Tax Commission receives notice meeting the requirements of Subsection (9)(c)(v) from the county before October 1.

(Buff)- H.B.55 - HB0505 compared with HB0505S01 (v) The notice described in Subsection (9)(c)(iv) shall:

505 (iv) If a county legislative body establishes or changes the frequency of a vehicle emissions inspection and maintenance program under Subsection (9)(c)(iii), the establishment or change shall take effect on January 1 if the State Tax Commission receives notice meeting the requirements of Subsection (9)(c)(v) from the county before October 1.

(v) The notice described in Subsection (9)(c)(iv) shall:

(10)(a)(10) (a) Except as provided in Subsections (9)(b), (c), and (d), the emissions inspection required under this section may be made no more than two months before the renewal of registration.

(b)(i)(b) (i) If the title of a used motor vehicle is being transferred, the owner may use an emissions inspection certificate issued for the motor vehicle during the previous 11 months to satisfy the requirement under this section.

[(e) If the application for renewal of registration is for a six-month registration period under Section 41-1a-215.5, the owner may use an emissions inspection certificate issued during the previous eight months to satisfy the requirement under this section.] -(11) 53(a) -A 1stcounty Sub.identified in Subsection (1) shall collect information about and monitor the program.

(Buff)- H.B.56 - HB0505 compared with HB0505S01 (b) A county identified in Subsection (1) shall supply this information to the Transportation Interim Committee to identify program needs, including funding needs.

505 02-25 17:18 (11)(a) A county identified in Subsection (1) shall collect information about and monitor the program.

(b) A county identified in Subsection (1) shall supply this information to the Transportation Interim Committee to identify program needs, including funding needs.

(13)(a)(13) (a) Except as provided in Subsection 41-1a-1223(1)(c), a county identified in Subsection (1) may impose a local emissions compliance fee on each motor vehicle registration within the county in accordance with the procedures and requirements of Section 41-1a-1223.

(14)(a)(14) (a) If a county has reason to believe that a vehicle owner has provided an address as required in Section 41-1a-209 to register or attempt to register a motor vehicle in a county other than the county of the bona fide residence of the owner in order to avoid an emissions inspection required under this section, the county may investigate and gather evidence to determine whether the vehicle owner has used a false address or an address other than the vehicle owner's bona fide residence or place of business.

and - 5457 - 02-25HB0505 17:18compared 1stwith Sub.HB0505S01 (c) the owner provides to the county legislative body a statement signed by the owner that states the motor vehicle:

(Buff) H.B.

505 (c) the owner provides to the county legislative body a statement signed by the owner that states the motor vehicle:

41-12a-80641-12a-806. (Effective 01/01/27).

(3)(a)(3) (a) The account shall earn interest.

- 5558 - 1stHB0505 Sub.compared with HB0505S01 (i) the person's vehicle was impounded in accordance with Subsection 41-1a-1101(4);

(Buff) H.B.

505 02-25 17:18 (i) the person's vehicle was impounded in accordance with Subsection 41-1a-1101(4);

(6)(a)(6) (a) By following the procedures in Title 63G, Chapter 4, Administrative Procedures Act, the department shall hold a hearing to determine whether a person's vehicle was wrongfully impounded under Subsection 41-1a-1101(4).

(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division shall make rules establishing procedures for a person to apply for a reimbursement under Subsection (4)(d).(4) (d).

41-22-341-22-3. (Effective 01/01/27).

(1)(a)(1) (a) Unless exempted under Section 41-22-9, a person may not operate or place and an owner may not give another person permission to operate or place any off-highway vehicle on any public land, trail, street, or highway in this state unless the off-highway vehicle is registered under this chapter for the current year.

- 59 - HB0505 compared with HB0505S01 (c) Unless specifically provided in this chapter, the division shall administer license plates, decals, and registration of off-highway vehicles in accordance with Chapter 1a, Motor Vehicle Act.

-(2) 56(a) -The 02-25owner 17:18of 1stan Sub.off-highway vehicle subject to registration under this chapter shall apply to the Motor Vehicle Division for registration on forms approved by the Motor Vehicle Division.

(Buff) H.B.

505 (2)(a) The owner of an off-highway vehicle subject to registration under this chapter shall apply to the Motor Vehicle Division for registration on forms approved by the Motor Vehicle Division.

(4)(a)(i)(4) (a) (i) [Beginning on January 1, 2023, except ] Except as provided in Subsection (4)(e), the first time an off-highway vehicle is registered, the Motor Vehicle Division shall issue one off-highway vehicle license plate, a registration decal, and a registration card.

(ii) If an off-highway vehicle has been registered previously in this state but has not been issued an off-highway vehicle license plate, [beginning on January 1, 2023, ]]upon upon application for registration renewal, the Motor Vehicle Division shall issue one off-highway vehicle license plate, a registration decal, and a registration card.

- 60 - HB0505 compared with HB0505S01 (iv) shall be a distinct tan color with black lettering to identify the license plate as an off-highway vehicle license plate;

and -(vi) 57may -not 1stbe Sub.a personalized license plate or a special group license plate.

(Buff)(d) H.B.(i) At all times, proof of registration shall be kept with the off-highway vehicle and shall be available for inspection by a law enforcement officer.

505 02-25 17:18 (vi) may not be a personalized license plate or a special group license plate.

(d)(i) At all times, proof of registration shall be kept with the off-highway vehicle and shall be available for inspection by a law enforcement officer.

(5)(a)(5) (a) Except as provided by Subsection (5)(c), an applicant for a registration card and registration decal shall provide the Motor Vehicle Division a certificate, described under Subsection (5)(b), from the county assessor of the county in which the off-highway vehicle has situs for taxation.

(6)(a)(6) - 61 - HB0505 compared with HB0505S01 (a) All records of the division made or kept under this section shall be classified by the Motor Vehicle Division in the same manner as motor vehicle records are classified under Section 41-1a-116.

-41-22-8. 58 - 02-25 17:18 1st Sub.

(Buff) H.B.

505 41-22-8 (Effective 01/01/27) (Partially Repealed 07/01/29).

(a)(i)(a) (i) Except as provided in Subsection (1)(a)(ii) or (iii), the [fee] vehicle tax for each off-highway vehicle registration may not exceed $35.

(3)(a)(3) (a) In addition to the taxes and fees under this section, Section 41-22-33, and Section 41-22-34, the Motor Vehicle Division shall require a person to pay one dollar [to register] at the time of registration as a regulatory fee an off-highway vehicle under Section 41-22-3.

41-22-941-22-9. (Effective 01/01/27).

- 62 - HB0505 compared with HB0505S01 (1) The following off-highway vehicles are exempt from the registration requirements of this chapter:

(c) off-highway vehicles that are owned by a nonresident and that are displaying a current annual off-highwayoff- highway vehicle user decal in accordance with Section 41-22-35;

-(d) 59off-highway -vehicles 1stsold Sub.by a dealer to a person who is not a resident of this state;

(Buff) H.B.

505 02-25 17:18 (d) off-highway vehicles sold by a dealer to a person who is not a resident of this state;

(2) In addition to the registration requirements imposed under Section 41-6a-1509, a street-legal all-terrainall- terrain vehicle is subject to the vehicle taxes and fees under Sections 41-22-8, 41-22-33, 41-22-34, and 41-22-36.

41-22-1941-22-19. (Effective 01/01/27).

(1)(a)(1) (a) Except as provided under Subsections (3) through (5) and Sections 41-22-34 and 41-22-36, [registration] vehicle taxes and fees and related money collected by the Motor Vehicle Division or any agencies designated to act for the Motor Vehicle Division under this chapter shall be deposited as restricted revenue into the Off-highway Vehicle Account in the General Fund less the costs incurred by the Motor Vehicle Division for collecting off-highway vehicle [registration ] taxes and fees.

- 63 - HB0505 compared with HB0505S01 (iv) for off-highway vehicle access protection;

(2)(a)(2) (a) An agency or political subdivision requesting matching funds shall submit plans for proposed off-highwayoff- highway vehicle facilities to the division for review and approval.

-(b) 60The -division 02-25may 17:18award 1stan Sub.upfront grant from the Off-highway Vehicle Account to cover the entire projected cost of a project or program to:

(Buff) H.B.

505 (b) The division may award an upfront grant from the Off-highway Vehicle Account to cover the entire projected cost of a project or program to:

(3)(a)(3) (a) One dollar and 50 cents of each annual [registration fee] vehicle tax collected under Subsection 41-22-8(1) and each off-highway vehicle user fee collected under Subsection 41-22-35(2) shall be deposited into the Land Grant Management Fund created under Section 53C-3-101.

- 64 - HB0505 compared with HB0505S01 (c) An unused balance of the money deposited under Subsection (3)(a) exceeding $350,000 at the end of each fiscal year shall be deposited into the Off-highway Vehicle Account under Subsection (1).

(5)(a)(5) (a) The Motor Vehicle Division shall collect a fee for any new or replacement license plate issued under this chapter.

(6) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the -deposited 61amounts -described 1stin Sub.this section shall be double the amount for the same vehicle registered for a 12-month period.

(Buff) H.B.

505 02-25 17:18 deposited amounts described in this section shall be double the amount for the same vehicle registered for a 12-month period.

41-22-3341-22-33. (Effective 01/01/27).

41-22-34- (Effective65 01/01/27).- HB0505 compared with HB0505S01 41-22-34.

(1) In addition to the vehicle taxes and fees imposed under Sections 41-22-8 and 41-22-33, [[there there is imposed a search and rescue fee of 50 cents on each off-highway vehicle] the division shall, in accordance with Section 63J-1-504, establish and collect a search and rescue regulatory fee on each off-highway vehicle required to be registered or renewed under Section 41-22-3.

(4) The division shall require a person registering an off-highway vehicle or a street-legal -all-terrain 62vehicle -registered 02-25for 17:18a 1st24-month Sub.period as provided in Section 41-1a-215.5 to pay double the amount of the fee described in Subsection (1) for the same vehicle registered for a 12-month period.

(Buff) H.B.

505 all-terrain vehicle registered for a 24-month period as provided in Section 41-1a-215.5 to pay double the amount of the fee described in Subsection (1) for the same vehicle registered for a 12-month period.

41-27-20141-27-201. (Effective 01/01/27).

and (b)(i)(b) (i) the vehicle does not fit within a vehicle category;

- 66 - HB0505 compared with HB0505S01 (a) in accordance with Section 59-2-405, an annual $1 fee in lieu of property tax;

-Section 6344. - 1st Sub.

(Buff) H.B.

505 02-25 17:18 Section 44.

53-3-90553-3-905. (Effective 01/01/27).

53-8-21453-8-214. (Effective 01/01/27).

- 67 - HB0505 compared with HB0505S01 (a) deposits made to the restricted account from [registration] vehicle taxes and fees as described in [Subsection 41-1a-1201(7)] Section 41-1a-1201;

53G-10-50353G-10-503. (Effective 01/01/27).

Driver education funding -- Reimbursement of -a 64local -education 02-25agency 17:18for 1stdriver Sub.education class expenses -- Limitations -- Excess funds -- Student fees.

(Buff)(1) H.B.(a) Except as provided in Subsection (1)(b), a local education agency that provides driver education shall fund the program through:

505 a local education agency for driver education class expenses -- Limitations -- Excess funds -- Student fees.

(1)(a) Except as provided in Subsection (1)(b), a local education agency that provides driver education shall fund the program through:

(2)(a)(2) (a) The state superintendent shall, [prior to] before September 2nd following the school year during which it was expended, or may at earlier intervals during that school year, reimburse each local education agency that applied for reimbursement in accordance with this section.

- 68 - HB0505 compared with HB0505S01 (b) A local education agency that maintains driver education classes that conform to this part and the rules prescribed by the state board may apply for reimbursement for the actual cost of providing the behind-the-wheel and observation training incidental to those classes.

-(5) 65If -the 1stamount Sub.of money in the account at the end of a school year is less than the total of the reimbursable costs, the state superintendent shall allocate the money to each local education agency in the same proportion that the local education agency's reimbursable costs bear to the total reimbursable costs of all local education agencies.

(Buff) H.B.

505 02-25 17:18 (5) If the amount of money in the account at the end of a school year is less than the total of the reimbursable costs, the state superintendent shall allocate the money to each local education agency in the same proportion that the local education agency's reimbursable costs bear to the total reimbursable costs of all local education agencies.

(7)(a)(7) (a) A local school board shall, in accordance with Chapter 7, Part 5, Student Fees, establish the student fee for driver education for the local education agency.

59-2-405.1- (Effective69 01/01/27).- HB0505 compared with HB0505S01 59-2-405.1.

(1) The property described in Subsection (2) is exempt from ad valorem property taxes [[pursuant pursuant to] in accordance with Utah Constitution Article XIII, Section 2, Subsection (6).

(2)(a)(2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:

and -(iii) 66tangible -personal 02-25property 17:18that 1stis Sub.exempt from state or county ad valorem property taxes under the laws of this state or of the federal government.

(Buff)(3) H.B.(a) Except as provided in [Subsections (3)(b) and (c){] Subsection (3)(b)}, beginning on January 1, 1999] Subsection (3)(b), the uniform fee for purposes of this section is as follows:

505Age (iii)of tangibleVehicle personalUniform propertyFee that12 isor exemptmore fromyears state$10 9 or countymore adyears valorembut propertyless taxesthan 12 years $50 6 or more years but less than 9 years $80 3 or more years but less than 6 years $110 Less than 3 years $150 - 70 - HB0505 compared with HB0505S01 [(b) For registrations under Section 41-1a-215.5, the lawsuniform fee for purposes of this statesection is as follows:] [Age of Vehicle Uniform Fee 12 or more years $7.75 9 or more years but less than 12 years $38.50 6 or more years but less than 9 years $61.50 3 or more years but less than 6 years $84.75 Less than 3 years $115.50] [(c)] (b) Notwithstanding [Subsections (3)(a) and (b){] Subsection (3)(a)}, beginning on September 1, 2001] Subsection (3)(a), for a motor vehicle issued a temporary sports event registration certificate in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the federalevent government.period specified on the temporary sports event registration certificate regardless of the age of the motor vehicle.

(3)(a)[(d)] Except(c) as(i) providedSubject into [SubsectionsSubsection (3)(b)[(3)(d)(ii)] and(3)(c)(ii), (c),for beginninga onvehicle Januaryregistered 1,for 1999]a Subsection24-month (3)(b),period as provided in Section 41-1a-215.5, the uniform statewide fee foramounts purposesimposed ofby this section isare asdouble follows:the amounts due for the same vehicle registered for a 12-month period.

Age of Vehicle Uniform Fee 12 or more years $10 9 or more years but less than 12 years $50 6 or more years but less than 9 years $80 3 or more years but less than 6 years $110 Less than 3 years $150 [(b) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows:] [Age of Vehicle Uniform Fee 12 or more years $7.75 9 or more years but less than 12 years $38.50 6 or more years but less than 9 years $61.50 3 or more years but less than 6 years $84.75 Less than 3 years $115.50] [(c)] (b) Notwithstanding [Subsections (3)(a) and (b), beginning on September 1, 2001] Subsection (3)(a), for a motor vehicle issued a temporary sports event registration certificate in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period specified on the temporary sports event registration certificate regardless of the age of the motor vehicle.

[(d)] (c)(i) Subject to Subsection [(3)(d)(ii)] (3)(c)(ii), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period.

(A) the uniform statewide fee amount for the first year corresponding to the age -bracket 67applicable -for 1stthe Sub.first 12 months of the registration period;

(Buff) H.B.

505 02-25 17:18 bracket applicable for the first 12 months of the registration period;

(5)(a)(5) - 71 - HB0505 compared with HB0505S01 (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.

59-2-405.259-2-405.2. (Effective 01/01/27).

(a)(i)(a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor vehicle that:

-(b) 68"Camper" -means 02-25a 17:18camper: 1st Sub.

(Buff) H.B.

505 (b) "Camper" means a camper:

(c)(i)(c) (i) "Canoe" means a vessel that:

and (C) is tapered[:] [(I)] to two pointed ends[;] or - 72 - HB0505 compared with HB0505S01 [(II)] to one pointed end and is blunt on the other end;

(h)(i)(h) (i) "Other trailer" means a portable vehicle without motive power that is primarily used:

and -(B) 69for -a 1stpurpose Sub.other than a commercial purpose;

(Buff) H.B.

505 02-25 17:18 (B) for a purpose other than a commercial purpose;

and - 73 - HB0505 compared with HB0505S01 (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act.

(l)(i)(l) (i) "Pontoon" means a vessel that:

(n)(i)(n) (i) "Qualifying payment" means the payment made:

-(A) 70the -payment 02-25described 17:18in 1stthis Sub.Subsection (1)(n) for that item of qualifying tangible personal property;

(Buff) H.B.

505 (A) the payment described in this Subsection (1)(n) for that item of qualifying tangible personal property;

and - 74 - HB0505 compared with HB0505S01 (iii) on an item of qualifying tangible personal property.

(u)(i)(u) (i) "Small motor vehicle" means a motor vehicle that:

and (B) has[:] [(I)] an engine with 150 or less cubic centimeters displacement[;] or - 7175 - 1stHB0505 Sub.compared with HB0505S01 [(II)] a motor that produces five or less horsepower;

(Buff) H.B.

505 02-25 17:18 (B) has[:] [(I)] an engine with 150 or less cubic centimeters displacement[;] or [(II)] a motor that produces five or less horsepower;

(iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2, -Registration; 72 - 02-25 17:18 1st Sub.

(Buff) H.B.

505 Registration;

(aa)(i)- 76 - HB0505 compared with HB0505S01 (aa) (i) Except as provided in Subsection (1)(aa)(ii), "travel trailer" means a travel trailer:

(bb)(i)(bb) (i) "Utility boat" means a vessel that:

(2)(a)(2) (a) In accordance with Utah Constitution, Article XIII, Section 2, Subsection (6), [[beginning beginning on January 1, 2006, ]the tangible personal property described in Subsection (2)(b) is:

-(i) 73an -all-terrain 1stvehicle; Sub.

(Buff)- H.B.77 - HB0505 compared with HB0505S01 (ii) a camper;

505 02-25 17:18 (i) an all-terrain vehicle;

(ii) a camper;

Age of All-Terrain Vehicle or Other Motorcycle Uniform StatewideStatewUniform Uniform Statewide Fee Fee 12 or more years $4 9 or more years but less than 12 years $8 6 or more years but less than 9 years $12 3 or more years but less than 6 years $14 Less than 3 years $18 -(c) 74for -a 02-25street-legal 17:18all-terrain 1stvehicle: Sub.

(Buff)Age H.B.of Street-Legal All-Terrain Vehicle Uniform Statewide Fee 12 or more years $4 - 78 - HB0505 compared with HB0505S01 9 or more years but less than 12 years $14 6 or more years but less than 9 years $20 3 or more years but less than 6 years $28 Less than 3 years $38 (d) for a camper or a tent trailer:

505 (c) for a street-legal all-terrain vehicle:

Age of Street-Legal All-Terrain Vehicle Uniform Statewide Fee 12 or more years $4 9 or more years but less than 12 years $14 6 or more years but less than 9 years $20 3 or more years but less than 6 years $28 Less than 3 years $38 (d) for a camper or a tent trailer:

-Age 75of -Small 1stMotor Sub.Vehicle Uniform Statewide Fee 6 or more years $10 3 or more years but less than 6 years $15 Less than 3 years $25 (h) for a street motorcycle:

(Buff)- H.B.79 - HB0505 compared with HB0505S01 Age of Street Motorcycle Uniform Statewide Fee 12 or more years $10 9 or more years but less than 12 years $35 6 or more years but less than 9 years $50 3 or more years but less than 6 years $70 Less than 3 years $95 (i) for a travel trailer or park model recreational vehicle:

505 02-25 17:18 Age of Small Motor Vehicle Uniform Statewide Fee 6 or more years $10 3 or more years but less than 6 years $15 Less than 3 years $25 (h) for a street motorcycle:

Age of Street Motorcycle Uniform Statewide Fee 12 or more years $10 9 or more years but less than 12 years $35 6 or more years but less than 9 years $50 3 or more years but less than 6 years $70 Less than 3 years $95 (i) for a travel trailer or park model recreational vehicle:

Length of Vessel Uniform Statewide Fee 15 feet or more in length but less than 19 feet in length $8 19 feet or more in length but less than 23 feet in length $13 23 feet or more in length but less than 27 feet in length $20 27 feet or more in length but less than 31 feet in length $38 -(l) 76for -a 02-25vessel, 17:18other 1stthan Sub.a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:

(Buff)Age H.B.of Vessel Uniform Statewide Fee 12 or more years $13 9 or more years but less than 12 years $33 6 or more years but less than 9 years $40 3 or more years but less than 6 years $55 - 80 - HB0505 compared with HB0505S01 Less than 3 years $75 (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length: