2023 Utah Code › Title 41 - Motor Vehicles › Chapter 22 - Off-highway Vehicles › Section 35 - Off-highway vehicle user fee -- Decal -- Agents -- Penalty for fraudulent issuance of decal -- Deposit and use of fee revenue.

Effective 1/1/2023
41-22-35.
Off-highway vehicle user fee -- Decal -- Agents -- Penalty for fraudulent issuance of decal -- Deposit and use of fee revenue.
(1)
(a) Except as provided in Subsection (1)(b), any person owning or operating a nonresident off-highway vehicle who operates or gives another person permission to operate the nonresident off-highway vehicle on any public land, trail, street, or highway in this state shall:
(i) apply for an off-highway vehicle decal issued exclusively for an off-highway vehicle owned by a nonresident of the state;
(ii) pay an annual off-highway vehicle user fee;
(iii) provide evidence that the owner is a nonresident; and
(iv) provide evidence of completion of the safety course and program described in Section 41-22-35.
(b) The provisions of Subsection (1)(a) do not apply to an off-highway vehicle if the off-highway vehicle is:
(i) used exclusively as an off-highway implement of husbandry;
(ii) used exclusively for the purposes of a scheduled competitive event sponsored by a public or private entity or another event sponsored by a governmental entity under rules made by the division, after notifying the commission;
(iii) owned and operated by a state government agency and the operation of the off-highway vehicle within the boundaries of the state is within the course and scope of the duties of the agency;
(iv) used exclusively for the purpose of an off-highway vehicle manufacturer sponsored event within the state under rules made by the division; or
(v) operated as part of a sanctioned off-highway vehicle event or part of an official tour by a person licensed as a off-highway vehicle tour guide in this state.
(2) The off-highway vehicle user fee is $30.
(3) Upon compliance with the provisions of Subsection (1)(a), the nonresident shall:
(a) receive a nonresident off-highway vehicle user decal indicating compliance with the provisions of Subsection (1)(a); and
(b) display the decal on the off-highway vehicle in accordance with rules made by the division.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division, after notifying the commission, shall make rules establishing:
(a) procedures for:
(i) the payment of off-highway vehicle user fees; and
(ii) the display of a decal on an off-highway vehicle as required under Subsection (3)(b);
(b) acceptable evidence indicating compliance with Subsection (1);
(c) eligibility for scheduled competitive events or other events under Subsection (1)(b)(ii); and
(d) eligibility for an off-highway vehicle manufacturer sponsored event under Subsection (1)(b)(iv).
(5)
(a) An off-highway vehicle user decal may be issued and the off-highway vehicle user fee may be collected by the division or agents of the division.
(b) An agent shall retain 10% of all off-highway vehicle user fees collected.
(c) The division may require agents to obtain a bond in a reasonable amount.
(d) On or before the tenth day of each month, each agent shall:
(i) report all sales to the division; and
(ii) submit all off-highway vehicle user fees collected less the remuneration provided in Subsection (5)(b).
(e)
(i) If an agent fails to pay the amount due, the division may assess a penalty of 20% of the amount due.
(ii) Delinquent payments shall bear interest at the rate of 1% per month.
(iii) If the amount due is not paid because of bad faith or fraud, the division shall assess a penalty of 100% of the total amount due together with interest.
(f) All fees collected by an agent, except the remuneration provided in Subsection (5)(b), shall:
(i) be kept separate and apart from the private funds of the agent; and
(ii) belong to the state.
(g) An agent may not issue an off-highway vehicle user decal to any person unless the person furnishes evidence of compliance with the provisions of Subsection (1)(a).
(h) A violation of any provision of this Subsection (5) is a class B misdemeanor and may be cause for revocation of the agent authorization.
(6) Revenue generated by off-highway vehicle user fees shall be deposited into the Off-highway Vehicle Account created in Section 41-22-19.
Amended by Chapter 68, 2022 General Session
Amended by Chapter 143, 2022 General Session