| (1) |
The collection and payment of the automobile driver education tax is a prerequisite to the registration of any motor vehicle. |
Terms Used In Utah Code 41-1a-208
- Motor vehicle: means a self-propelled vehicle intended primarily for use and operation on the highways. See Utah Code 41-1a-102
- Registration: means a document issued by a jurisdiction that allows operation of a vehicle or vessel on the highways or waters of this state for the time period for which the registration is valid and that is evidence of compliance with the registration requirements of the jurisdiction. See Utah Code 41-1a-102
- Vehicle: includes a motor vehicle, trailer, semitrailer, off-highway vehicle, camper, park model recreational vehicle, manufactured home, and mobile home. See Utah Code 41-1a-102
| (2) |
Except as provided under Subsection (3), the automobile driver education tax accrues and is collectible upon each motor vehicle, subject to the same exemptions, and payable in the same manner and time as motor vehicle registration fees under Section 41-1a-1206. |
| (3) |
The automobile driver education tax:
| (a) |
shall be paid in full at the time the motor vehicle is registered; and |
| (b) |
is not collectible or payable upon the transfers of registration, issuance, reissuance of certificates of registration, titles, or plates contemplated by Sections 41-1a-301, 41-1a-1207, 41-1a-1210, and 41-1a-1211. |
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Amended by Chapter 164, 2006 General Session
