Annual registration – Under § 61-3-529, MCA fees are imposed on commercial and heavy vehicles in lieu of property taxes.
Fee Schedule – The fees vary according to the Manufacturer’s Rated Capacity—the manufacturer’s rated gross vehicle weight for a bus or heavy truck or the manufacturer’s rated gross combined weight for a truck tractor. Fees for heavy vehicles are based on the age (model year subtracted from the current year) and rated capacity of the vehicle. This fee is in addition to:
- Gross Vehicle Weight fees
- Registration fee – $23.44
- Montana Highway Patrol Salary and Retention Fee – $10.30
| Age of Vehicle | Rated Capacity | ||||||
|---|---|---|---|---|---|---|---|
| 16,999 pounds or less | 17,000 – 26,999 pounds | 27,000 – 54,999 pounds | 55,000 pounds or more* | ||||
| 1 year or less | $117 | $167 | $284 | $375 | |||
| 2 years | $109 | $150 | $250 | $300 | |||
| 3 years | $100 | $134 | $220 | $266 | |||
| 4 years | $92 | $117 | $184 | $242 | |||
| 5 years | $83 | $109 | $160 | $195 | |||
| 6 years | $75 | $100 | $134 | $167 | |||
| 7 years | $66 | $91 | $117 | $147 | |||
| 8 years | $58 | $83 | $100 | $125 | |||
| 9 years | $50 | $75 | $92 | $109 | |||
| 10 years | $41 | $58 | $79 | $92 | |||
| 11 to 12 years | $33 | $50 | $67 | $76 | |||
| 13 to 14 years | $28 | $37 | $52 | $61 | |||
| 15 to 16 years | $25 | $30 | $38 | $47 | |||
| 17 to 18 years | $18 | $26 | $29 | $36 | |||
| 19 to 20 years | $13 | $19 | $22 | $26 | |||
| 21 years or more | $10 | $12 | $16 | $20 | |||
*Heavy Vehicle Use Tax
The Heavy Vehicle Use Tax (HVUT) is an annual federal highway tax imposed by the Internal Revenue Service (IRS) on vehicles with a taxable gross weight of 55,000 pounds or more (e.g., trucks, truck tractors, and buses) that use public highways. Revenues generated by this tax are returned to the states for highway construction and maintenance projects.
Requirements
- Applicant must provide a stamped copy or e-filed copy of IRS Form 2290, Schedule 1, as proof of payment or exemption from HVUT. E-filed confirmation of payment will include a watermark of the e-file logo
- Applicants for registration who qualify for exemption from HVUT must still file form 2290 with the IRS
- A photocopy of Schedule 1 and both sides of the applicant’s cancelled check are also accepted as proof of payment
- A transaction summary from a third-party transmitter is not acceptable proof of payment
- Unless a tribal-owned vehicle is conducting official business for the tribe, owners are still subject to HVUT when registering through the county. If they operate on a public roadway, regardless if they leave the reservation or not, they must provide a watermarked or stamped copy of a 2290 prior to registration.
For more information about HVUT, visit the Montana Department of Transportation’s Motor Carrier Services web site at: http://www.mdt.mt.gov/business/mcs/licenses.shtml.