23.3.806    PRORATION OF VEHICLE TAXES OR FEES WHILE IN DEALER INVENTORY

(1) A light vehicle, bus, heavy truck, truck tractor or motor home will be considered properly reported as being in a dealer's inventory as of the day and month the county treasurer for the county in which the dealer is licensed signs the certificate for proration of vehicle tax or fee in lieu of tax submitted by the dealer for that vehicle or enters notice of abatement on the department's motor vehicle computer system. The certificate must be submitted in a form prescribed by the department and must pertain to a single vehicle.

(2) An applicant may receive the benefit of an abatement of taxes or fees in lieu of taxes only if the certificate signed by the county treasurer for the county in which the dealer is licensed, is submitted to the county treasurer for the county in which application for title, registration or temporary permit for the subject vehicle is made on or before the date of application, unless the electronic vehicle record maintained by the department contains notice of abatement of taxes or fees in lieu of taxes at the time the application is submitted.

(3) If a dealer fails to properly report a vehicle as being in the dealer's inventory prior to the time an applicant appears in the county treasurer's office to apply for title, registration or receive a temporary permit for that vehicle, the applicant is not entitled to any proration of taxes or fees in lieu of taxes due.

(4) If the certificate for proration is submitted after the application for title, registration or a temporary permit has been submitted by the applicant, retroactive abatement of taxes or fees in lieu of taxes will not be permitted.

(5) For purposes of proration, any portion of a month will be treated as a whole month.

History: Sec. 61-3-506, MCA; IMP, 61-3-101, 61-3-501, 61-3-503, 61-3-504, 61-3-529, MCA; NEW, 1997 MAR p. 2292, Eff. 12/16/97.