31-2-404. Amount of fee; ad valorem tax exemption; disposition of fees; duties of department of state parks and cultural resources.

(a) Except as provided in W.S. 31-2-408, the annual registration fee for a resident snowmobile is:

(i) For a snowmobile intended for private use $35.00;

(ii) For a commercial snowmobile $105.00.

(b) Snowmobiles are hereby exempt from any and all ad valorem taxes.

(c) The selling agent shall forward to the department of state parks and cultural resources the original copy of the registration application together with:

(i) The registration fee as provided for in paragraph (a)(i) of this section minus one dollar ($1.00);

(ii) The registration fee as provided in paragraph (a)(ii) of this section minus one dollar ($1.00);

(iii) All voluntary fees collected under subsection (f) of this section.

(d) Except as provided in this subsection, the fees forwarded to the department of state parks and cultural resources under this section shall be deposited in the snowmobile trails account created by W.S. 31-2-409(c) and may be expended by the department subject to approval by the legislature. All fees collected under subsection (f) of this section shall be deposited in the search and rescue account created by W.S. 19-13-301(a).

(e) The department of state parks and cultural resources of Wyoming shall:

(i) Administer the snowmobile trails program;

(ii) Furnish a sufficient quantity of numbered decals and necessary forms to each registration selling agent; and

(iii) Keep full and complete records of all registered snowmobiles.

(f) In addition to the fees under subsection (a) of this section, persons registering snowmobiles in Wyoming may pay a voluntary fee of two dollars ($2.00) or any greater amount to fund search and rescue activities. Snowmobile registration forms shall contain information about the voluntary fee under this subsection.