(1) (a) Except as provided under Subsections (2) and (3), every vehicle registration, every registration card, and every registration plate issued under this chapter for the first registration of the vehicle in this state, continues in effect for a period of 12 months beginning with the first day of the calendar month of registration and does not expire until the last day of the same month in the following year. (b) If the last day of the registration period falls on a day in which the appropriate state or county offices are not open for business, the registration of the vehicle is extended to midnight of the next business day. (2) The provisions of Subsection (1) do not apply to the following: (a) registration issued to government vehicles under Section 41-1a-221; (b) registration issued to apportioned vehicles under Section 41-1a-301; (c) multiyear registration issued under Section 41-1a-222; (d) lifetime trailer registration issued under Section 41-1a-1206; (e) partial year registration issued under Section 41-1a-1207; (f) a six-month registration issued under Section 41-1a-215.5; or (g) plates issued to a dealer, dismantler, manufacturer, remanufacturer, and transporter under Chapter 3, Part 5, Special Dealer License Plates. (3) (a) Upon application of the owner or lessee of a fleet of commercial vehicles not apportioned under Section 41-1a-301 and required to be registered in this state, the State Tax Commission may permit the vehicles to be registered for a registration period commencing on the first day of March, June, September, or December of any year and expiring on the last day of March, June, September, or December in the following year. (b) Upon application of the owner or lessee of a fleet of commercial vehicles apportioned under Section 41-1a-301 and required to be registered in this state, the State Tax Commission may permit the vehicles to be registered for a registration period commencing on the first day of January, April, July, or October of any year and expiring on the last day of March, June, September, or December in the following year. (c) (i) Upon application of the owner or lessee of a fleet of personal vehicles required to be registered in this state, the State Tax Commission may permit the vehicles to be registered for a registration period commencing on the first day of February, May, August, or November of any year and expiring on the last day of February, May, August, or November of the following year. (ii) If the registration period for a personal vehicle is adjusted under Subsection (3)(c)(i), the registration fees for the adjustment are: (A) 25% of the regular registration fees if the adjustment is for not more than three months; (B) 50% of the regular registration fees if the adjustment is in excess of three months but not more than six months; (C) 75% of the regular registration fees if the adjustment is in excess of six months but not more than nine months; and (D) 100% of the regular registration fees if the adjustment is in excess of nine months but not more than 12 months. (4) When the expiration of a registration plate is extended by affixing a registration decal to it, the expiration of the decal governs the expiration date of the plate.
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