§249-33  State vehicle weight tax,exemptions.  (a)  All vehicles and motor vehicles in the State as definedin section 249-1, including antique motor vehicles, except as otherwiseprovided in sections 249-3 to 249-6, in addition to all other fees and taxeslevied by this chapter, shall be subject to an annual state vehicle weighttax.  The tax shall be levied by the county director of finance at the rate of.75 cents a pound according to the net weight of each vehicle as the "netweight" is defined in section 249-1 up to and including four thousandpounds net weight; vehicles over four thousand pounds and up to and includingseven thousand pounds net weight shall be taxed at the rate of 1.00 cent apound; vehicles over seven thousand pounds and up to and including ten thousandpounds net weight shall be taxed at the rate of 1.25 cents a pound; vehiclesover ten thousand pounds net weight shall be taxed at a flat rate of $150.

(b)  The tax shall become due and payable onJanuary 1 and shall be paid before April 1 in each year together with all othertaxes and fees levied by this chapter; provided that should any county elect torenew motor vehicle registrations on a staggered basis as authorized by section286-51, the state vehicle weight tax shall likewise be staggered so that thestate vehicle weight tax is collected together with the county fee.  The statevehicle weight tax shall be deemed delinquent if not paid with the countyregistration fee.  The tax shall be paid by the owner of each vehicle to the directorof finance of the county in which the vehicle is registered and shall becollected by the director of finance of such county together with all otherfees and taxes levied by this chapter from the owner of each vehicle and motorvehicle registered in the county.

By the fifteenth day of the month following themonth in which taxes under this section are collected, the director of financeof each county shall transmit the taxes collected to the state director offinance for deposit into the state highway fund.

(c)  The exemptions provided by sections 249-3to 249-6 shall apply to this section.  The provisions for refunds, and taxesfor fraction of years for vehicles removed from or brought into the State andfor junked vehicles, contained in sections 249-3 and 249-5 shall apply to thetax levied by this section.

(d)  If it is shown to the satisfaction of thedepartment of transportation of the State, based upon proper records and fromsuch other evidence as the department of transportation may require, that anyvehicle with a net vehicle weight of six thousand pounds or over is used foragricultural purposes the owner thereof may obtain a refund of all taxesthereon imposed by this section.  The department of transportation shallprescribe rules to administer such refunds.

(e)  The counties shall be reimbursed theincremental costs incurred in the collection and administration of taxes andfees imposed under section 249-31 and this section; the amount of reimbursementshall be determined by the director of transportation. [L 1977, c 195, §1; am L1978, c 159, §3; am L 1981, c 50, §3; am L 1985, c 239, §3; am L 1991, c 263,§§13, 14]

 

Note

 

  Sections 249-3 and249-5 referred to in text are repealed.