Section 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