41-1a-301.  Apportioned registration and licensing of interstate vehicles.

(1)  For purposes of this section, “registrant” means an owner or operator of one or more commercial vehicles operating in two or more jurisdictions applying for apportioned registration and licensing of a commercial vehicle.

Terms Used In Utah Code 41-1a-301

  • Commercial vehicle: means a motor vehicle, trailer, or semitrailer used or maintained for the transportation of persons or property that operates:
(a) as a carrier for hire, compensation, or profit; or
(b) as a carrier to transport the vehicle owner's goods or property in furtherance of the owner's commercial enterprise. See Utah Code 41-1a-102
  • Commission: means the State Tax Commission. See Utah Code 41-1a-102
  • Division: means the Motor Vehicle Division of the commission, created in Section 41-1a-106. See Utah Code 41-1a-102
  • Fleet: means one or more commercial vehicles. See Utah Code 41-1a-102
  • Gross laden weight: means the actual weight of a vehicle or combination of vehicles, equipped for operation, to which shall be added the maximum load to be carried. See Utah Code 41-1a-102
  • Highway: includes :Utah Code 68-3-12.5
  • Jurisdiction: means a state, district, province, political subdivision, territory, or possession of the United States or any foreign country. See Utah Code 41-1a-102
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Nonresident: means a person who is not a resident of this state as defined by Section 41-1a-202, and who does not engage in intrastate business within this state and does not operate in that business any motor vehicle, trailer, or semitrailer within this state. See Utah Code 41-1a-102
  • Owner: means a person, other than a lienholder, holding title to a vehicle, vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is subject to a security interest. See Utah Code 41-1a-102
  • Park model recreational vehicle: means a unit that:
    (a) is designed and marketed as temporary living quarters for recreational, camping, travel, or seasonal use;
    (b) is not permanently affixed to real property for use as a permanent dwelling;
    (c) requires a special highway movement permit for transit; and
    (d) is built on a single chassis mounted on wheels with a gross trailer area not exceeding 400 square feet in the setup mode. See Utah Code 41-1a-102
  • Preceding year: means a period of 12 consecutive months fixed by the division that is within 16 months immediately preceding the commencement of the registration or license year in which proportional registration is sought. See Utah Code 41-1a-102
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • 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
  • Registration year: means a 12 consecutive month period commencing with the completion of the applicable registration criteria. See Utah Code 41-1a-102
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Truck tractor: means a motor vehicle designed and used primarily for drawing other vehicles and not constructed to carry a load other than a part of the weight of the vehicle and load that is drawn. 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) 

    (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.

    (b)  The application shall include information that identifies the vehicle owner, the vehicle, the miles traveled in each jurisdiction, and other information pertinent to the registration of apportioned vehicles.

    (c)  The division may not grant apportioned registration for vehicles operated exclusively in this state.

    (3) 

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

    (i)  the application shall contain a statement of the proposed operations; and

    (ii)  the division shall determine fees based on average per vehicle distance requirements under the International Registration Plan.

    (b)  At renewal, the registrant shall use the actual mileage from the preceding year in computing fees due each jurisdiction.

    (4)  The division shall determine the registration fee for apportioned vehicles as follows:

    (a)  divide the in-jurisdiction miles by the total miles generated during the preceding year;

    (b)  total the fees for each vehicle based on the fees prescribed in Section 41-1a-1206; and

    (c)  multiply the sum obtained under Subsection (4)(b) by the quotient obtained under Subsection (4)(a).

    (5)  The registrant may list trailers or semitrailers of apportioned fleets separately as “trailer fleets” on the application, with the fees paid according to the total distance those trailers were towed in all jurisdictions during the preceding year mileage reporting period.

    (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.

    (ii)  The owner or operator shall carry an original registration in each vehicle at all times.

    (b)  The owner or operator may carry original registration cards for trailers or semitrailers in the power unit.

    (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.

    (ii)  Once a temporary permit is issued:

    (A)  neither the registrant nor the division may cancel the registration process; and

    (B)  the division shall complete registration and the registrant shall pay the fees and any property tax or in lieu fee due for the vehicle for which the permit was issued.

    (iii)  The division may not issue temporary permits for renewals.

    (d) 

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

    (ii)  The owner or operator shall display the plate on the front of an apportioned truck tractor or power unit or on the rear of any other apportioned vehicle.

    (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 month or year decals.

    (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.

    (e)  The division shall charge a nonrefundable administrative fee, determined by the commission pursuant to Section 63J-1-504, for each temporary permit, registration, or both.

    (7)  Vehicles that are apportionally registered are fully registered for intrastate and interstate movements, providing the registrant has secured proper interstate and intrastate authority.

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

    (ii)  The fiscal mileage reporting period begins July 1, and continues through June 30 of the year immediately preceding the calendar year in which the registration year begins.

    (c) 

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

    (ii)  The identification plates and registration card shall be the property of the lessor and may reflect both the owner-operator’s name and that of the carrier as lessee.

    (iii)  The division shall allocate the fees according to the operational records of the owner-operator.

    (d) 

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

    (ii)  If a lessee is the registrant of a leased vehicle, both the lessor’s and lessee’s name shall appear on the registration.

    (iii)  The division shall allocate the fees according to the records of the carrier.

    (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.

    (b)  Upon request for audit as to accuracy of computations, payments, and assessments for deficiencies, or allowances for credits, the registrant shall provide the records to the division.

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

    (d)  The division may assess interest in the amount prescribed by Section 59-1-402 from the date due until paid on deficiencies found due after audit.

    (e)  Registrants with deficiencies are subject to the penalties under Section 59-1-401.

    (f)  The division may enter into agreements with other International Registration Plan jurisdictions for joint audits.

    (10) 

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

    (b)  The commission may use the following fees as a dedicated credit to cover the costs of electronic credentialing as provided in Section 41-1a-303:

    (i)  $5 of each temporary registration permit fee paid under Subsection (13)(a)(i) for a single unit; and

    (ii)  $10 of each temporary registration permit fee paid under Subsection (13)(a)(ii) for multiple units.

    (11)  If registration is for less than a full year, the division shall assess fees for apportioned registration according to Section 41-1a-1207.

    (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.

    (ii)  If the registrant is replacing a vehicle for one withdrawn from the fleet and the new vehicle is heavier than the replaced vehicle, the division shall assess additional registration fees.

    (iii)  If the registrant is replacing a vehicle for one withdrawn from the fleet, the division shall issue a new registration card.

    (b)  If a vehicle is withdrawn from an apportioned fleet during the period for which it is registered, the registrant shall notify the division and surrender the registration card and license plate of the withdrawn vehicle.

    (12) 

    (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 by the equivalent tax figure from the following tables:

    Vehicle or Combination
    Registered Weight
    Age of Vehicle Equivalent Tax
    12,000 pounds or less 12 or more years $10
    12,000 pounds or less 9 or more years but less than 12 years $50
    12,000 pounds or less 6 or more years but less than 9 years $80
    12,000 pounds or less 3 or more years but less than 6 years $110
    12,000 pounds or less Less than 3 years $150
    Vehicle or Combination
    Registered Weight
    Equivalent
    Tax
    12,001 – 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.

    (b)  For registration described in Subsection (12)(a), the division shall assess fees as provided in Section 41-1a-1207.

    (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:

    (i)  $25 for a single unit; and

    (ii)  $50 for multiple units.

    (b)  A state temporary permit or registration fee 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.

    (14)  The division may not register a park model recreational vehicle under this section.

    (15)  A violation of this section is an infraction.

    Amended by Chapter 20, 2018 General Session