A. For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:
Declared Gross Weight
Tax Rate
(Gross Vehicle Weight)
(Mills per Mile)
26,001 to 28,000
11.01
28,001 to 30,000
11.88
30,001 to 32,000
12.77
32,001 to 34,000
13.64
34,001 to 36,000
14.52
36,001 to 38,000
15.39
38,001 to 40,000
16.73
40,001 to 42,000
18.05
42,001 to 44,000
19.36
44,001 to 46,000
20.69
46,001 to 48,000
22.01
48,001 to 50,000
23.33
50,001 to 52,000
24.65
52,001 to 54,000
25.96
54,001 to 56,000
27.29
56,001 to 58,000
28.62
58,001 to 60,000
29.93
60,001 to 62,000
31.24
62,001 to 64,000
32.58
64,001 to 66,000
33.90
66,001 to 68,000
35.21
68,001 to 70,000
36.52
70,001 to 72,000
37.86
72,001 to 74,000
39.26
74,001 to 76,000
40.71
76,001 to 78,000
42.21
78,001 and over
43.78.
B. All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:
(1) the motor vehicle is customarily used for one-way haul;
(2) forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and
(3) the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified.
History: 1978 Comp., § 7-15A-6, enacted by Laws 1988, ch. 73, § 33; 2003 (1st S.S.), ch. 3, § 4; 2004, ch. 59, § 1.
The 2004 amendments, effective July 1, 2004, amended Subsection A to change the gross vehicle weight of "26,000" to "26,001".
The 2003 (1st S.S.) amendment, effective July 1, 2004, increased each of the tax rates in Subsection A by approximately 38.2%, except the "46,001 to 48,000" rate which increased by approximately 25.6%, and substituted "that" for "which" in the introductory language and in Paragraph (2) and "year and has given" for "year, has given" in Paragraph (3) of Subsection B.
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