2008 Legislation
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HOUSE BILL NO. 689<br /> – MV registration fees, fuel tax

HOUSE BILL NO. 689

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H0689.....................................................by WAYS AND MEANS
MOTOR VEHICLES - REGISTRATION FEES - Amends existing law relating to the
generation of highway revenues to revise the apportionment of moneys from
the highway distribution account; to increase the annual registration fee
on motor vehicles with a maximum gross weight not exceeding eight thousand
pounds; to increase operating fees for commercial, noncommercial and farm
vehicles having a maximum gross weight not exceeding sixty thousand pounds;
to increase the registration fee on commercial trailers; to increase the
fees for vehicles having a maximum gross weight in excess of sixty thousand
pounds; to increase the motor fuel tax from twenty-five cents to
twenty-eight cents per gallon; to increase the annual fee for gaseous fuel
permits; and directing the Idaho Transportation Department to apply the fee
schedules to certain registrations effective on and after January 1, 2009,
to all applications submitted during the period July through December 2008.

03/26    House intro - 1st rdg - to printing
03/27    Rpt prt - to 2nd rdg
03/28    2nd rdg - to 3rd rdg
04/01    Ref'd to Transp

Bill Text




                                                                       
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008

                                                                       

                              IN THE HOUSE OF REPRESENTATIVES

                                     HOUSE BILL NO. 689

                                BY WAYS AND MEANS COMMITTEE

  1                                        AN ACT
  2    RELATING TO GENERATION OF HIGHWAY REVENUES;  AMENDING  SECTION  40-701,  IDAHO
  3        CODE,  TO REVISE THE APPORTIONMENT OF MONEYS FROM THE HIGHWAY DISTRIBUTION
  4        ACCOUNT AND TO MAKE A TECHNICAL CORRECTION; AMENDING SECTION 49-402, IDAHO
  5        CODE, TO INCREASE THE ANNUAL REGISTRATION FEE ON  MOTOR  VEHICLES  WITH  A
  6        MAXIMUM GROSS WEIGHT NOT EXCEEDING EIGHT THOUSAND POUNDS; AMENDING SECTION
  7        49-434,  IDAHO CODE, TO INCREASE OPERATING FEES FOR COMMERCIAL, NONCOMMER-
  8        CIAL AND FARM VEHICLES HAVING A MAXIMUM GROSS WEIGHT NOT  EXCEEDING  SIXTY
  9        THOUSAND  POUNDS,  TO INCREASE THE REGISTRATION FEE ON COMMERCIAL TRAILERS
 10        AND TO INCREASE THE FEES FOR VEHICLES HAVING A  MAXIMUM  GROSS  WEIGHT  IN
 11        EXCESS  OF SIXTY THOUSAND POUNDS; AMENDING SECTION 63-2402, IDAHO CODE, TO
 12        INCREASE THE MOTOR FUEL TAX FROM TWENTY-FIVE CENTS TO  TWENTY-EIGHT  CENTS
 13        PER  GALLON;  AMENDING SECTION 63-2424, IDAHO CODE, TO INCREASE THE ANNUAL
 14        FEE FOR GASEOUS FUEL PERMITS; DIRECTING THE IDAHO  TRANSPORTATION  DEPART-
 15        MENT  TO APPLY THE FEE SCHEDULES IN SECTION 3 OF THIS ACT TO REGISTRATIONS
 16        EFFECTIVE ON AND AFTER JANUARY 1, 2009, TO ALL APPLICATIONS SUBMITTED DUR-
 17        ING THE PERIOD JULY THROUGH DECEMBER  2008;  PROVIDING  SEVERABILITY;  AND
 18        PROVIDING EFFECTIVE DATES.

 19    Be It Enacted by the Legislature of the State of Idaho:

 20        SECTION  1.  That  Section  40-701, Idaho Code, be, and the same is hereby
 21    amended to read as follows:

 22        40-701.  HIGHWAY DISTRIBUTION  ACCOUNT  --  APPORTIONMENT.  (1)  There  is
 23    established  in  the state treasury an account known as the "Highway Distribu-
 24    tion Account," to which shall be credited:
 25        (a)  Moneys as provided by sections 63-2412(1)(e)4 and  63-2418(3),  Idaho
 26        Code;
 27        (b)  All moneys collected by the department, their its agents and vendors,
 28        and county assessors and sheriffs, under the provisions of title 49, Idaho
 29        Code, except as otherwise specifically provided for; and
 30        (c)  All other moneys as may be provided by law.
 31        (2)  The highway distribution account shall be apportioned as follows:
 32        (a)  Sixteen  million  eight hundred thousand dollars ($16,800,000) to the
 33        law enforcement fund established in section 67-2914, Idaho Code,  provided
 34        however,  on the first working day of each month, one million four hundred
 35        thousand dollars ($1,400,000) shall be transferred;
 36        (b)  Of the amount remaining:
 37             (i)   Thirty-eight percent (38%) to local units of government as pro-
 38             vided in section 40-709, Idaho Code; and
 39             (bii)  Fifty-seven Sixty-two percent (5762%)  to  the  state  highway
 40             account established in section 40-702, Idaho Code; and
 41        (c)  Five percent (5%) to the law enforcement account, established in sec-
 42        tion 67-2914, Idaho Code.
 43    The  state  controller shall cause the remittance of the moneys apportioned to

                                       2

  1    local units of government not later than January 25, April  25,  July  25  and
  2    October 25 of each year, and to the state highway account and the law enforce-
  3    ment  account  as  the  moneys  become  available  to the highway distribution
  4    account.
  5        (3)  Interest earned on the investment of idle moneys in the highway  dis-
  6    tribution account shall be paid to the highway distribution account.
  7        (4)  All  idle  moneys in the dedicated highway trust or asset accounts or
  8    subaccounts established from highway user revenues,  reimbursements,  fees  or
  9    permits  shall  be  invested by the state treasurer in the same manner as pro-
 10    vided under section 67-1210, Idaho Code, with respect to other surplus or idle
 11    moneys in the state treasury. Interest earned  on  the  investments  shall  be
 12    returned to the various highway trust or asset accounts and subaccounts.

 13        SECTION  2.  That  Section  49-402, Idaho Code, be, and the same is hereby
 14    amended to read as follows:

 15        49-402.  ANNUAL REGISTRATION. (1) The annual fee for operating each pickup
 16    truck, each neighborhood electric vehicle and each other motor vehicle  having
 17    a  maximum  gross  weight not in excess of eight thousand (8,000) pounds shall
 18    be:
 19        Vehicles one (1) and two (2) years old ....................... $48.0084.00
 20        Vehicles three (3) and four (4) years old .................... $36.0084.00
 21        Vehicles five (5) and six (6) years old ...................... $36.0060.00
 22        Vehicles seven (7) and eight (8) years old ................... $24.0060.00
 23        Vehicles over eight (8) years old ............................ $24.0036.00
 24        There shall be twelve (12) registration periods, starting in  January  for
 25    holders of validation registration stickers numbered 1, and proceeding consec-
 26    utively  through December for holders of validation registration stickers num-
 27    bered 12, each of which shall start on the first day of a calendar  month  and
 28    end  on  the last day of the twelfth month from the first day of the beginning
 29    month. Registration periods shall expire midnight on the last day of the  reg-
 30    istration  period  in  the  year  designated  by  the  validation registration
 31    sticker. The numeral digit on the validation registration stickers  shall,  as
 32    does  the  registration  card, fix the registration period under the staggered
 33    plate system of Idaho for the purpose of reregistration and notice of  expira-
 34    tion.
 35        A  vehicle  that  has once been registered for any of the above designated
 36    periods shall, upon reregistration, be registered for the period  bearing  the
 37    same  number,  and the registration card shall show and be the exclusive proof
 38    of the expiration date of registration and licensing.  Vehicles  may  be  ini-
 39    tially registered for less than a twelve (12) month period, or for more than a
 40    twelve (12) month period, and the fee prorated on a monthly basis if the frac-
 41    tional  registration tends to fulfill the purpose of the monthly series regis-
 42    tration system.
 43        (2)  For all school buses operated either by a nonprofit, nonpublic school
 44    or operated pursuant to a service contract with a school district  for  trans-
 45    porting  children  to  or  from  school  or in connection with school approved
 46    activities, the annual fee shall be twenty-four dollars ($24.00).
 47        (3)  For all motorcycles and all-terrain vehicles operated upon the public
 48    highways the annual fee shall be nine dollars ($9.00).  For  operation  of  an
 49    all-terrain  vehicle  or motorcycle off the public highways, the fee specified
 50    in section 67-7122, Idaho Code, shall be paid.  Registration  exemptions  pro-
 51    vided  in  section  49-426(2),  (3)  and (4), Idaho Code, apply to all-terrain
 52    vehicles and motorcycles used for the purposes described in  subsections  (2),
 53    (3) and (4) of section 49-426, Idaho Code.

                                       3

  1        (4)  For  all  motor homes the fee shall be as specified in subsection (1)
  2    of this section and shall be in addition to the fees provided for  in  section
  3    49-445, Idaho Code.
  4        (5)  Registration fees shall not be subject to refund.
  5        (6)  A  financial  institution  or  repossession  service  contracted to a
  6    financial institution repossessing vehicles under  the  terms  of  a  security
  7    agreement  shall move the vehicle from the place of repossession to the finan-
  8    cial institution's place of business on a repossession plate. The repossession
  9    plate shall also be used for demonstrating the vehicle to a  prospective  pur-
 10    chaser for a period not to exceed ninety-six (96) hours. The registration fees
 11    for repossession plates shall be as required in subsection (1) of this section
 12    for  a  vehicle  one  (1) and two (2) years old. All other fees required under
 13    chapter 4, title 49, Idaho Code, shall be in addition to the registration fee.
 14    The repossession plate shall be issued on an annual basis by the department.
 15        (7)  In addition to the annual registration fee  in  this  section,  there
 16    shall  be an initial program fee of twenty-five dollars ($25.00) and an annual
 17    program fee of fifteen dollars ($15.00) for all special license plate programs
 18    for those license plates issued pursuant to sections 49-404A, 49-407,  49-408,
 19    49-409,  49-414,  49-416,  49-418  and 49-418D, Idaho Code. For special plates
 20    issued pursuant to sections 49-406 and 49-406A, Idaho Code, there shall be  an
 21    initial  program  fee  of  twenty-five  dollars ($25.00) but there shall be no
 22    annual renewal fee. For special plates issued pursuant  to  sections  49-415C,
 23    49-415D,   49-416A,  49-416B,  49-416C,  49-416D,  49-416E,  49-417,  49-417A,
 24    49-417B,  49-417C,  49-418A,  49-418B,  49-418C,  49-418E,  49-419,   49-419A,
 25    49-419B, 49-419C, 49-419D, 49-420, 49-420A, 49-420B, 49-420C, 49-420D, 49-420E
 26    and  49-420G, Idaho Code, there shall be an initial program fee of thirty-five
 27    dollars ($35.00) and an annual program fee of  twenty-five  dollars  ($25.00).
 28    The  fees  contained in this subsection shall be applicable to all new special
 29    plate programs. The initial program fee and the annual program  fee  shall  be
 30    deposited  in  the state highway account and shall be used to fund the cost of
 31    administration of special license plate programs, unless  otherwise  specified
 32    by law.

 33        SECTION  3.  That  Section  49-434, Idaho Code, be, and the same is hereby
 34    amended to read as follows:

 35        49-434.  OPERATING FEES. (1) There shall be paid on all  commercial  vehi-
 36    cles,  noncommercial vehicles, and on all farm vehicles having a maximum gross
 37    weight not in excess of sixty thousand (60,000) pounds, an annual registration
 38    fee in accordance with the following schedule.
 39        Unladen Weight for Wreckers            Annual Registration Fee
 40        Maximum Gross Weight              Noncommercial and    Commercial
 41        For Other Vehicles                  Farm Vehicles       Vehicles
 42        (Pounds)                                              and Wreckers
 43         8,001-16,000 inc. ................... $ 48.0084.00     $ 48.0084.00
 44        16,001-26,000 inc. ...................   61.08103.80     143.40243.84
 45        26,001-30,000 inc. ...................   91.68151.32     223.80369.24
 46        30,001-40,000 inc. ...................  130.08208.08     291.60466.56
 47        40,001-50,000 inc. ...................  188.28291.84     360.00558.00
 48        50,001-60,000 inc. ...................  311.88467.88     515.40773.16
 49        (2)  There shall be paid on all commercial vehicles, irrespective of  body
 50    type,  and  on  all  farm  vehicles having a maximum gross weight in excess of
 51    sixty thousand (60,000) pounds, an annual registration fee in the amount  pre-
 52    scribed by subsection (8) of this section, as applicable.
 53        (3)  In addition, the annual registration fee for trailers shall be:

                                       4

  1        (a)  Trailer or semitrailer in a combination of vehicles ......$15.0024.00
  2        (b)  Rental  utility  trailer  with a gross weight of two thousand (2,000)
  3        pounds or less .................................................$8.0012.00
  4        (c)  Rental utility trailer with a gross weight over two thousand  (2,000)
  5        pounds ........................................................$15.0024.00
  6        (4)  As  an  option  to  the  trailer  and  semitrailer and rental utility
  7    trailer annual registrations issued pursuant to subsection (3)  of  this  sec-
  8    tion,  the  department may provide a nonexpiring registration for trailers and
  9    semitrailers, and  an  optional,  extended  registration  for  rental  utility
 10    trailers.
 11        (a)  For trailers and semitrailers, the nonexpiring registration fee shall
 12        be one hundred five forty-four dollars ($105144). The license plate origi-
 13        nally  issued  shall remain on the trailer or semitrailer until the regis-
 14        tration is canceled. If the registrant does not  transfer  the  plate  and
 15        registration  to  another trailer or semitrailer titled to the registrant,
 16        the plate and registration shall be canceled and no part  of  the  fee  is
 17        subject  to  refund.  Provided  however,  the  registrant may transfer the
 18        nonexpiring plate and  registration  to  another  trailer  or  semitrailer
 19        titled  to the registrant. The registration document shall be the official
 20        record of  the  status  of  the  nonexpiring  registration.  No  pressure-
 21        sensitive  validation  sticker  shall  be  required  or  issued  for  such
 22        nonexpiring license plate.
 23        (b)  For  rental  utility  trailers,  the registrant may prepay the annual
 24        registration for an additional one (1), two (2), three  (3)  or  four  (4)
 25        years,  but  in  no  event  shall  the optional registration period extend
 26        beyond five (5) years. The fee shall be as specified in subsection  (3)(b)
 27        or (c) of this section. A pressure-sensitive sticker shall be used to val-
 28        idate  the  license  plate.  The  license  plate  shall become void if the
 29        owner's interest in the rental utility trailer changes during the five (5)
 30        year period. If the owner fails to enter the rental utility trailer on the
 31        annual renewal application during the five (5)  year period, the registra-
 32        tion record shall be purged. Any unrenewed plate shall be returned to  the
 33        department if it is not entered on the renewal application.
 34        (5)  A  fleet  registration option is available to owners who have twenty-
 35    five (25) or more commercial or farm vehicles or any combination thereof. Such
 36    owners may register all of their company vehicles with the department in  lieu
 37    of  registering with a county assessor. To qualify the fleet must be owned and
 38    operated under the unified control of one (1) person and the vehicles must  be
 39    physically garaged and maintained in two (2) or more counties. Fleet registra-
 40    tion shall not include fleets of rental vehicles. The department shall provide
 41    a registration application to the owner and the owner shall provide all infor-
 42    mation  that  the  department  determines  is  necessary. The department shall
 43    devise a special license plate numbering system for fleet-registered  vehicles
 44    as an alternative to county license plates. The fleet registration application
 45    and  all  subsequent  registration renewals shall include the physical address
 46    where a vehicle is principally used, garaged and maintained. The  fleet  owner
 47    shall report the physical address to the department upon initial registration,
 48    on  each  renewal,  and  at any time a vehicle registered under this option is
 49    permanently transferred to another location.
 50        (6)  If the ownership of a vehicle changes during the registration period,
 51    the original owner may transfer the plate to another  vehicle.  The  remaining
 52    fee shall be credited against the cost of the new registration. Refunds may be
 53    given  for  any unexpired portion of the vehicle registration fee if the plate
 54    is not transferred by the owner to another vehicle.  Any  request  for  refund
 55    shall include surrender of the license plate, validation sticker and registra-

                                       5

  1    tion document. Owners of vehicles registered under the international registra-
  2    tion  plan  may request a refund of the unexpired portion of the Idaho vehicle
  3    registration fee by presenting evidence from the base  jurisdiction  that  the
  4    license  plate, validation sticker and registration document have been surren-
  5    dered. A license plate shall not be transferred to another owner when the own-
  6    ership of a vehicle changes. The owner shall obtain a replacement plate, vali-
  7    dation sticker if required, and a registration document when a plate is  lost,
  8    destroyed or becomes illegible.
  9        (7)  An  administrative  fee  of  four  dollars  ($4.00) shall be paid and
 10    deposited to the state highway account on all registrations completed  by  the
 11    department under subsection (1) or (8)(a) of this section. Vehicles registered
 12    under  subsection (8)(b) of this section shall pay the fee provided in section
 13    49-435(2), Idaho Code.
 14        (8)  There shall be paid on all commercial and farm vehicles having a max-
 15    imum gross weight in excess of sixty thousand (60,000) pounds, a  registration
 16    fee  based upon the maximum gross weight of a vehicle as declared by the owner
 17    and the total number of miles driven on  roads  and  highways  in  the  state,
 18    county,  city  and  highway district systems in Idaho, and if registered under
 19    the international registration plan (IRP), in  all  other  jurisdictions.  The
 20    appropriate registration fee shall be determined as follows:
 21        (a)  If  the owner registers vehicles under the international registration
 22        plan (IRP), the appropriate mileage column  shall  be  determined  by  the
 23        total miles an owner operated a fleet of vehicles on roads and highways in
 24        the  state,  county, city and highway district systems in Idaho and in all
 25        other jurisdictions in the preceding year, as defined in  section  49-117,
 26        Idaho  Code,  and  by  the  maximum  gross weight of each vehicle within a
 27        fleet.
 28        (b)  If the owner registers vehicles under the international  registration
 29        plan and determines that the average international registration plan fleet
 30        miles,  calculated  by dividing the total IRP fleet miles in all jurisdic-
 31        tions by the number of registered vehicles, is less  than  fifty  thousand
 32        one (50,001) miles, the owner may apply to the  department for refund of a
 33        portion  of  the registration fees paid, consistent with the fee schedules
 34        set forth in this section. The department shall provide an application for
 35        the refund. An owner making application  for  refund  under  this  section
 36        shall be subject to auditing as provided in section 49-439, Idaho Code.
 37        (c)  If the owner is not registering vehicles under the international reg-
 38        istration  plan, the appropriate mileage column shall be determined by the
 39        total miles the owner operated each of the vehicles to  be  registered  on
 40        roads and highways in the state, county, city and highway district systems
 41        in  Idaho  in  the  preceding year and by the maximum gross weight of each
 42        vehicle.
 43          Maximum Gross
 44        Weight of Vehicle                      Total Miles Driven
 45            (Pounds)
 46                             1 to     7,501 to  20,001 to    35,001 to      Over
 47                            7,500      20,000     35,000       50,000      50,000
 48          60,001-62,000   $  223     $  511     $  789       $1,068      $1,560
 49                             278.76     638.40    986.64      1,334.88    1,950.00
 50          62,001-64,000   $  251     $  576     $  890       $1,205      $1,760
 51                             313.80     720.24   1,113.12     1,506.00    2,199.96
 52          64,001-66,000   $  280     $  642     $  992       $1,342      $1,960
 53                             350.04     802.08   1,239.60     1,677.12    2,450.04
 54          66,001-68,000   $  309     $  707     $1,093       $1,479      $2,160
 55                             386.28     883.92   1,366.08     1,848.24    2,700.00

                                       6

  1          Maximum Gross
  2        Weight of Vehicle                      Total Miles Driven
  3            (Pounds)
  4          68,001-70,000   $  337     $  773     $1,194       $1,615      $2,360
  5                             421.20     965.76   1,492.56     2,019.36    2,949.96
  6          70,001-72,000   $  366     $  838     $1,295       $1,752      $2,560
  7                             457.56   1,047.60   1,619.04     2,190.48    3,200.04
  8          72,001-74,000   $  394     $  904     $1,396       $1,889      $2,760
  9                             492.48   1,129.44   1,745.52     2,361.60    3,450.00
 10          74,001-76,000   $  423     $  969     $1,498       $2,026      $2,960
 11                             528.72   1,211.28   1,872.00     2,532.72    3,699.96
 12          76,001-78,000   $  451     $1,035     $1,599       $2,163      $3,160
 13                             563.76   1,293.12   1,998.48     2,703.84    3,950.04
 14          78,001-80,000   $  480     $1,100     $1,700       $2,300      $3,360
 15                             600.00   1,374.96   2,124.96     2,874.96    4,200.00
 16          80,001-82,000   $  494     $1,133     $1,751       $2,368      $3,460
 17                             617.52   1,415.88   2,188.20     2,960.52    4,325.04
 18          82,001-84,000   $  509     $1,165     $1,801       $2,437      $3,560
 19                             636.24   1,456.80   2,251.44     3,046.08    4,449.96
 20          84,001-86,000   $  523     $1,198     $1,852       $2,505      $3,660
 21                             653.76   1,497.72   2,314.68     3,131.64    4,575.00
 22          86,001-88,000   $  537     $1,231     $1,902       $2,574      $3,760
 23                             671.28   1,538.64   2,377.92     3,217.32    4,700.04
 24          88,001-90,000   $  551     $1,264     $1,953       $2,642      $3,860
 25                             688.80   1,579.56   2,441.28     3,302.88    4,824.96
 26          90,001-92,000   $  566     $1,296     $2,004       $2,711      $3,960
 27                             707.52   1,620.48   2,504.52     3,388.44    4,950.00
 28          92,001-94,000   $  580     $1,329     $2,054       $2,779      $4,060
 29                             725.04   1,661.40   2,567.76     3,474.00    5,075.04
 30          94,001-96,000   $  594     $1,362     $2,105       $2,848      $4,160
 31                             742.56   1,702.44   2,631.00     3,559.56    5,199.96
 32          96,001-98,000   $  609     $1,395     $2,155       $2,916      $4,260
 33                             761.28   1,743.36   2,694.24     3,645.12    5,325.00
 34         98,001-100,000   $  623     $1,427     $2,206       $2,985      $4,360
 35                             778.80   1,784.28   2,757.48     3,730.68    5,450.04
 36        100,001-102,000   $  637     $1,460     $2,257       $3,053      $4,460
 37                             796.20   1,825.20   2,820.72     3,816.24    5,574.96
 38        102,001-104,000   $  651     $1,493     $2,307       $3,121      $4,560
 39                             813.72   1,866.12   2,883.96     3,901.80    5,700.00
 40        104,001-106,000   $  666     $1,526     $2,358       $3,190      $4,660
 41                             832.56   1,907.04   2,947.20     3,987.36    5,825.04
 42        106,001-108,000   $  680     $1,558     $2,408       $3,258      $4,760
 43                             849.96   1,947.96   3,010.44     4,072.92    5,949.96
 44        108,001-110,000   $  694     $1,591     $2,459       $3,327      $4,860
 45                             867.48   1,988.88   3,073.68     4,158.48    6,075.00
 46        110,001-112,000   $  709     $1,624     $2,510       $3,395      $4,960
 47                             886.20   2,029.80   3,136.92     4,244.04    6,200.04
 48        112,001-114,000   $  723     $1,657     $2,560       $3,464      $5,060
 49                             903.72   2,070.72   3,200.16     4,329.60    6,324.96
 50        114,001-116,000   $  737     $1,689     $2,611       $3,532      $5,160
 51                             921.24   2,111.64   3,263.40     4,415.16    6,450.00
 52        116,001-118,000   $  751     $1,722     $2,661       $3,601      $5,260
 53                             938.76   2,152.56   3,326.64     4,500.72    6,575.04
 54        118,001-120,000   $  766     $1,755     $2,712       $3,669      $5,360
 55                             957.48   2,193.48   3,389.88     4,586.28    6,699.96

                                       7

  1          Maximum Gross
  2        Weight of Vehicle                      Total Miles Driven
  3            (Pounds)
  4        120,001-122,000   $  780     $1,788     $2,763       $3,738      $5,460
  5                             975.00   2,234.40   3,453.12     4,671.84    6,825.00
  6        122,001-124,000   $  794     $1,820     $2,813       $3,806      $5,560
  7                             992.52   2,275.32   3,516.36     4,757.40    6,950.04
  8        124,001-126,000   $  809     $1,853     $2,864       $3,874      $5,660
  9                           1,011.24   2,316.24   3,579.60     4,842.96    7,074.96
 10        126,001-128,000   $  823     $1,886     $2,914       $3,943      $5,760
 11                           1,028.76   2,357.16   3,642.84     4,928.52    7,200.00
 12        128,001-129,000   $  837     $1,918     $2,965       $4,011      $5,860
 13                           1,046.28   2,398.08   3,706.08     5,014.08    7,325.04
 14        (d)  In addition to the fees set forth in paragraphs (a) and (c)  of  this
 15        subsection  (8),  an  owner or operator may purchase a temporary permit as
 16        provided in section 49-432(2), Idaho Code, for operation of a vehicle at a
 17        weight in excess of the current, valid, registered maximum  gross  vehicle
 18        weight.  The  permit  so  issued shall be specific to the motor vehicle to
 19        which it is issued. No permit or fee shall be transferable  or  apportion-
 20        able to any other vehicle, nor shall any such fee be refundable.
 21        (e)  Any  commercial  or farm vehicle registered for more than sixty thou-
 22        sand (60,000) pounds up to  one  hundred  six  thousand  (106,000)  pounds
 23        traveling  fewer  than two thousand five hundred (2,500) miles annually on
 24        roads and highways in the state, county, city and highway district systems
 25        in Idaho shall pay an annual registration fee of two three hundred  fifty-
 26        five  eighteen  dollars and seventy-two cents ($255318.72). The provisions
 27        of section 49-437(2), Idaho Code, shall not apply to  vehicles  registered
 28        under this subsection (8)(e).
 29        (9)  (a) During  the first registration year that the fee schedule in sub-
 30        section (8)(c) of this section is in use, an owner shall use  the  mileage
 31        data  from  the  records used to report the mileage use fee in the immedi-
 32        ately preceding year as the basis for determining the  appropriate  regis-
 33        tration fee schedule.
 34        (b)  Any  owner  who  registers a motor vehicle for the first time and who
 35        has no mileage history for the vehicle shall estimate the miles to  deter-
 36        mine  the  appropriate  fee schedule in subsection (8)(c) of this section.
 37        When estimating the miles, the owner shall  provide  a  statement  on  the
 38        application of the method used to arrive at the estimated miles.
 39        (c)  Any  owner using any fee schedule other than the highest fee schedule
 40        under subsection (8)(c) of this section, shall certify at the time of reg-
 41        istration that the miles operated in the preceding year do not exceed  the
 42        schedule  applied  for.  Any  owner  using a fee schedule under subsection
 43        (8)(c) of this section that is less than the highest schedule shall  main-
 44        tain  records  to substantiate the use of the schedule as required by sec-
 45        tion 49-439, Idaho Code.
 46        (10) An owner registering under subsection (8)(a) or (8)(c) of  this  sec-
 47    tion  may  elect to pay the full annual registration fee at the time of regis-
 48    tration or renewal of registration, or an owner may pay at  least  one-quarter
 49    (1/4)  of  the  annual registration fee due. The remainder of the annual Idaho
 50    registration fee shall be paid in three (3) equal  installments  on  dates  as
 51    billed by the department.
 52        (11) An  owner  registering  or  renewing  a registration under subsection
 53    (8)(a)  of this section electing to use installment payments  as  provided  in
 54    subsection  (10)  of  this section, shall pay all of the fees due to other IRP
 55    jurisdictions in addition to one-quarter (1/4) of the Idaho  fee  due  at  the

                                       8

  1    time of registration or reregistration. The remainder of the annual Idaho reg-
  2    istration fee shall be paid in three (3) equal installments on dates as billed
  3    by the department.
  4        (12) If  any  vehicle or combinations of vehicles haul nonreducible loads,
  5    as authorized under the provisions of section 49-1004, Idaho Code,  and  weigh
  6    less  than  the  starting weights per axle configuration listed in column 1 of
  7    subsection (2), section 49-1004, Idaho Code, then  and  in  that  event  there
  8    shall be paid for that vehicle, in addition to the other fees required in this
  9    section,  an  additional  use  fee of 2.1 mills per mile for each two thousand
 10    (2,000) pounds or fraction thereof of the maximum gross weight  in  excess  of
 11    those set forth in section 49-1001, Idaho Code.

 12        SECTION  4.  That  Section 63-2402, Idaho Code, be, and the same is hereby
 13    amended to read as follows:

 14        63-2402.  IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax is  hereby  imposed
 15    upon  the  distributor  who receives motor fuel in this state. The legal inci-
 16    dence of the tax imposed under this section is borne by the  distributor.  The
 17    tax  becomes  due  and payable upon receipt of the motor fuel in this state by
 18    the distributor unless such tax liability has previously  accrued  to  another
 19    distributor  pursuant to this section. The tax shall be imposed without regard
 20    to whether use is on a governmental basis or  otherwise,  unless  exempted  by
 21    this chapter.
 22        (2)  The  tax  imposed in this section shall be at the rate of twenty-five
 23    twenty-eight cents (2528¢) per gallon of motor fuel received. This  tax  shall
 24    be  subject  to the exemptions, deductions and refunds set forth in this chap-
 25    ter.
 26        (3)  Nothing in this chapter shall prohibit the distributor who is  liable
 27    for  payment  of  the  tax  imposed  under subsection (1) of this section from
 28    including as part of the selling price an amount equal to such  tax  on  motor
 29    fuels sold or delivered by such distributor; provided however, that nothing in
 30    this  chapter  shall  be  deemed to impose tax liability on any person to whom
 31    such fuel is sold or delivered except as provided in subsection  (6)  of  this
 32    section.
 33        (4)  Any person coming into this state in a motor vehicle may transport in
 34    the  manufacturer's  original  tank of that vehicle, for his own use only, not
 35    more than thirty (30) gallons of motor fuel for the purpose of operating  that
 36    motor vehicle, without complying with the provisions of this chapter.
 37        (5)  The tax imposed in this section does not apply to:
 38        (a)  Special fuels that have been dyed at a refinery or terminal under the
 39        provisions  of  26 U.S.C. section 4082 and regulations adopted thereunder,
 40        or under the clean air act and regulations adopted  thereunder  except  as
 41        provided in section 63-2425, Idaho Code; or
 42        (b)  Special  fuel  dispensed into a motor vehicle which uses gaseous spe-
 43        cial fuels and which displays a valid gaseous special fuels  permit  under
 44        section 63-2424, Idaho Code; or
 45        (c)  Special  fuels  that are gaseous special fuels, as defined in section
 46        63-2401, Idaho Code, except that part thereof that is delivered  into  the
 47        fuel supply tank or tanks of a motor vehicle; or
 48        (d)  Aircraft  engine  fuel  subject  to  tax under section 63-2408, Idaho
 49        Code.
 50        (6)  Should the distributor of first receipt be exempt from imposition  of
 51    the  tax  as  a matter of federal law, by virtue of its status as a federally-
 52    recognized Indian tribe or member of such tribe, such  distributor  shall  not
 53    bear  the  tax's legal incidence and must  pass the tax through as part of the

                                       9

  1    selling price of the fuel. Such distributor shall  retain  the  administrative
  2    obligation  to remit the tax, and such obligation shall accrue upon receipt in
  3    accordance with subsection (1) of this section. Should  a  retailer  otherwise
  4    subject to the tax be exempt from imposition of the tax as a matter of federal
  5    law,  by virtue of its status as a federally-recognized Indian tribe or member
  6    of such tribe, the retailer shall not bear the tax's legal incidence and  must
  7    pass the tax through as part of the selling price of the fuel to the consumer,
  8    unless  such consumer is exempt from imposition of the tax as a matter of fed-
  9    eral law, by virtue of its status as a federally-recognized  Indian  tribe  or
 10    membership in such tribe, and the retailer shall be entitled to claim a credit
 11    against  taxes  otherwise  due  and  owing under this chapter or a tax refund,
 12    together with interest, attributable to the fuel purchased by such consumer.

 13        SECTION 5.  That Section 63-2424, Idaho Code, be, and the same  is  hereby
 14    amended to read as follows:

 15        63-2424.  GASEOUS  FUELS.  (1) In the case of special fuels which are in a
 16    gaseous form, the commission shall provide by rule the method to be  used  for
 17    converting  the  measurement  of the fuel to the equivalent of gallons for the
 18    purpose of applying tax rates. The method provided shall cause  the  tax  rate
 19    provided  in  section  63-2402,  Idaho  Code, to apply to an amount of gaseous
 20    fuels having energy equal to one (1) gallon of gasoline.
 21        (2)  As an alternative to the provisions of subsection (1)  of  this  sec-
 22    tion,  an  annual  fee in lieu of the excise tax may be collected on a vehicle
 23    powered by gaseous fuels. The rate of the fee shall be based on the  following
 24    schedule  for all types of gaseous fuels as adjusted by the formula for prora-
 25    tion set out below. The permits shall be sold by gaseous  fuels  vendors  dis-
 26    pensing gaseous fuels into motor vehicles.
 27           VEHICLE TONNAGE (GVW)           FEE
 28                  0 --  8,000            $ 60.00105.00
 29              8,001 -- 16,000            $ 89.00155.00
 30             16,001 -- 26,000            $179.00313.00
 31             26,001 and above            $208.00364.00
 32    Permits  for  vehicles which are converted to gaseous fuels after the first of
 33    July in any year shall have the fee prorated for  the  appropriate  number  of
 34    months  until  renewal.  The commission shall provide by rule the method to be
 35    used for converting the measurement of fuel to the equivalent of  gallons  for
 36    the  purpose  of applying increases in tax rates after this law becomes effec-
 37    tive. A decal issued by the commission shall be displayed in any  vehicle  for
 38    which  a  permit  is issued hereunder as evidence that the annual fee has been
 39    paid in lieu of the fuel tax. This decal shall be displayed in  a  conspicuous
 40    place.

 41        SECTION 6.  The Idaho Transportation Department is authorized and directed
 42    to apply the fee schedules in Section 3 of this act to registrations effective
 43    on  and after January 1, 2009, to all applications submitted during the period
 44    July through December 2008.

 45        SECTION 7.  SEVERABILITY.  The provisions of this act are hereby  declared
 46    to  be  severable  and if any provision of this act or the application of such
 47    provision to any person or circumstance is declared invalid  for  any  reason,
 48    such  declaration  shall  not affect the validity of the remaining portions of
 49    this act.

 50        SECTION 8.  Sections 1, 6 and 7 of this act shall be  in  full  force  and

                                       10

  1    effect  on and after July 1, 2008. Sections 2, 3, 4 and 5 of this act shall be
  2    in full force and effect on and after January 1, 2009.

Statement of Purpose / Fiscal Impact



                    STATEMENT OF PURPOSE

                         RS 18161C1

The purpose of this bill is to generate revenue for
transportation investments.  The proposal will raise passenger
vehicle registrations and vehicle registrations on vehicles over
8,000 gross vehicle weight.  The proposal will also increase the
state fuel tax from 25 cents to 28 cents.  It will hold the Idaho
State Police at $16.8 million from this point forward and adjust
the Highway Distribution Account formula to reflect a 38%
distribution to locals and a 62% distribution to the Idaho
Transportation Department.



                         FISCAL NOTE

This legislation will raise $23.5 million from passenger
vehicles.  It will raise $6.7 million from trucks and trailers
between 8,001 and 60,000 gross vehicle weight and $11.3 million
from trucks over 60,000 gross vehicle weight.  It will also
generate $27 million in fuel tax revenue.  The total of this bill
will raise $68.5 million to be distributed to the Highway
Distribution Account.





Contact
Name:  Pam Lowe, Director, Idaho Transportation Department 
Phone: (208) 334-8807
       Darrell Manning, Chair, Idaho Transportation Board
       (208) 334-8808



STATEMENT OF PURPOSE/FISCAL NOTE                         H 689