§525. Fuel tax licensing and reporting

1. Fuel use reporting account. A person operating a vehicle using fuel other than gasoline must establish an account for fuel use reporting if that vehicle:

A. Is registered for a gross vehicle weight in excess of 26,000 pounds;

B. Is designed to carry 20 or more passengers;

C. Is used in combination with another vehicle or vehicles and the combined gross weight is in excess of 26,000 pounds; or

D. Has 3 or more axles on the power unit regardless of gross weight.

2. Exceptions. A person operating a vehicle on a public way, subject to Title 36, chapter 457 or 459 shall obtain a fuel use identification decal for that vehicle, except for:

A. A vehicle owned and operated by government agencies;

B. A vehicle legally operating with dealer registration plates;

C. A recreational vehicle;

D. An authorized emergency vehicle registered in another jurisdiction and operating in response to a declared emergency; or

E. A vehicle legally licensed for fuel use reporting under the International Fuel Tax Agreement.

4. Exception. A farm vehicle or farm truck subject to limited inspection under section 1752, subsections 2 and 4 is not required to have a fuel use identification decal.

5. Fee. The decal fee for each vehicle is $5.

6. Issuance; display; expiration. The Secretary of State shall issue interstate and intrastate fuel use identification decals and shall specify the location on the exterior of a