HB 10-1102 Summary

• Changes the administrative penalty for operating special mobile machinery without paid specific ownership tax from the greater of $500 or double the tax owed to double the tax owed only, effective July 1, 2010.

• Waives the administrative penalty entirely if the machinery owner pays all specific ownership tax due and registers the machinery by the last day of the month following the violation month.

• Reduces the maximum late registration fee for vehicles without motive power weighing 2,000 pounds or less from $100 to $25.

• Exempts vehicles classified as "idled vehicles" from late registration fees if the owner signs an affidavit confirming the vehicle has not been operated since the last registration period expired, with exceptions for emissions inspections and actual registration.

• Specifies that owners who knowingly sign false affidavits commit perjury and clarifies that fee exemptions do not waive other applicable taxes or fees related to vehicle registration.