ID S1051

Implements a mileage-based registration fee for commercial and farm vehicles exceeding 60,000 pounds gross weight, effective July 1, 2020, calculated by multiplying cost-per-mile rates ($0.04 to $0.10) by total miles driven in Idaho.

Establishes quarterly mileage reporting requirements (due by April 30 and last day of each quarter) for vehicle owners subject to the mileage fee, with mandatory record maintenance for three years.

Imposes penalties of 10% of unpaid fees plus 1% monthly interest for late reporting or payment, with department authority to remit penalties if delay is excusable.

Creates a new Section 49-436 specifying suspension procedures for vehicle registrations when owners fail to file reports or pay fees, with $40 reinstatement fees and appeal rights within 10 days.

Allows owners registering under international registration plan to claim refunds if average fleet miles are below 50,001 miles, and permits installment payment options for the annual registration fee.