61-4-302 . One-trip fee in addition to permit and plate fees payable quarterly -- exception. (1) In addition to the permit and plate fees, a permitholder shall pay to the department a one-trip fee of $5 for each driven motor vehicle. The fee must be paid within 15 days after the end of the calendar quarter upon forms recommended or supplied by that department. (2) A person moving new or used mobile homes is not subject to the one-trip fee required by subsection (1).
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