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Utah Code Title 59. Revenue and Taxation § 59-2-405.3. Uniform statewide fee on motor homes--Distribution of revenues

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) For purposes of this section, “motor home” means:

(a) a motor home, as defined in Section 13-14-102, that is required to be registered with the state; or

(b) a self-propelled vehicle that is:

(i) modified for primary use as a temporary dwelling for travel, recreational, or vacation use; and

(ii) required to be registered with the state.

(2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a motor home is:

(a) exempt from the tax imposed by Section 59-2-103; and

(b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee described in Subsection (3).

(3) The uniform statewide fee for a motor home is:

Age of Motor Home

Uniform Statewide Fee

15 or more years

$90

12 or more years but less than 15 years

$180

9 or more years but less than 12 years

$315

6 or more years but less than 9 years

$425

3 or more years but less than 6 years

$540

Less than 3 years

$690

(4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide fee imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.

(5)(a) Each county shall distribute the revenue collected by the county from the uniform statewide fee imposed by this section to each taxing entity in which each motor home subject to the uniform statewide fee is located in the same proportion in which revenue collected from the ad valorem property tax is distributed.

(b) Each taxing entity described in Subsection (5)(a) that receives revenue from the uniform statewide fee imposed by this section shall distribute the revenue in the same proportion in which revenue collected from the ad valorem property tax is distributed.

(6) An appeal relating to the uniform statewide fee imposed on a motor home by this section shall be filed pursuant to Section 59-2-1005.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-405.3. Uniform statewide fee on motor homes--Distribution of revenues - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-405-3/

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