Senate Bill 1052 - Motor Vehicle Registration and Mileage Use Fees

• Establishes a registration mileage use fee effective July 1, 2020, for commercial and farm vehicles exceeding 60,000 pounds, calculated by multiplying a cost-per-mile charge by total miles driven in Idaho.

• Creates tiered fee schedules based on vehicle gross weight (ranging from 60,001 to 129,000 pounds) and miles driven in five categories (1 to 7,500; 7,501 to 20,000; 20,001 to 35,000; 35,001 to 50,000; over 50,000 miles).

• Requires quarterly mileage reports due by April 30 and the last day of each third month, with vehicle registration subject to suspension for failure to file reports or pay fees.

• Imposes penalties of 10% of unpaid fees plus 1% monthly interest for late payment, with $40 reinstatement fees per carrier and appeal rights within 10 days.

• Authorizes audits of vehicle records by the state tax commission and allows owners registering under International Registration Plan to request refunds if average fleet miles fall below 50,001 miles.