Montana Code 61-3-501. When motor vehicle taxes and fees are due
61-3-501. When motor vehicle taxes and fees are due. (1) Motor vehicle registration fees, local option vehicle taxes or fees, fees in lieu of tax, and other fees must be paid on the date of registration or renewal of registration of the motor vehicle.
Terms Used In Montana Code 61-3-501
- Manufacturer: includes any person engaged in the manufacture of motor vehicles, trailers, semitrailers, pole trailers, travel trailers, motorboats, sailboats, snowmobiles, or off-highway vehicles as a regular business. See Montana Code 61-1-101
- Motor home: means a motor vehicle:
(a)designed to provide temporary living quarters, built as an integral part of or permanently attached to a self-propelled motor vehicle chassis or van;
(b)containing permanently installed independent life support systems that meet the NFPA 1192 standard on recreational vehicles; and
(c)providing at least four of the following types of facilities:
(i)cooking, refrigeration, or icebox;
(ii)self-contained toilet;
(iii)heating or air conditioning, or both;
(iv)potable water supply, including a faucet and sink; or
(v)separate 110-volt or 125-volt electrical power supply or a liquefied petroleum gas supply, or both. See Montana Code 61-1-101
- Motor vehicle: means :
(i)a vehicle propelled by its own power and designed or used to transport persons or property on the highways of the state;
(ii)a quadricycle if it is equipped for use on the highways as prescribed in chapter 9; or
(iii)a golf cart only if it is equipped for use on the highways as prescribed in chapter 9 and is operated pursuant to 61-8-391 or by a person with a low-speed restricted driver's license. See Montana Code 61-1-101
- person: means an individual, corporation, partnership, limited partnership, limited liability company, association, joint venture, state agency, local government unit, another state government, the United States, a political subdivision of this or another state, or any other legal or commercial entity. See Montana Code 61-1-101
- Vehicle: means a device in, on, or by which any person or property may be transported or drawn on a public highway, except devices moved by animal power or used exclusively on stationary rails or tracks. See Montana Code 61-1-101
(2)Motor vehicle registration fees, fees in lieu of tax, and local option taxes or fees imposed under this chapter do not accrue after ownership of the motor vehicle has been transferred to another person.
(3)(a) For purposes of this chapter and except as provided in subsection (3)(b), the age of a motor vehicle is determined by subtracting the manufacturer‘s designated model year from the current calendar year.
(b)If the purchase year of a motor home precedes the designated model year of the motor home and the motor home is originally titled in Montana, then the purchase year is considered the model year for calculating the age of the motor home.