Section 61-10-206 - Special fees - certain farm vehicles(1) Except for motortrucks owned and operated by cooperative associations or cooperative marketing associations, there must be paid and collected annually a fee equal to 35% of the fees provided in 61-10-201 on: (a) motortrucks owned and operated by ranchers or farmers in: (i) the transportation of their own ranch, farm, orchard, or dairy products from point of production to market;(ii) the transportation of timber harvested on their own ranch, farm, orchard, or dairy from point of harvest to market;(iii) the transportation of supplies, commodities, or equipment to be used on the ranch, farm, orchard, or dairy;(iv) the infrequent or seasonal transportation by one farmer for another for any purpose other than commercial hire of products of the farm, orchard, or dairy; or(v) the transportation of supplies or commodities to be used on the farm, orchard, or dairy; and(b) one truck tractor and lowboy trailer used by contractors engaged exclusively in soil conservation work and land leveling activities that result in direct benefit to agriculture.(2) The minimum fee is $6.(3) A motor vehicle or trailer designed and used to apply fertilizer to agricultural land must be treated as special mobile equipment.En. Sec. 6-206, Ch. 197, L. 1965; amd. Sec. 1, Ch. 143, L. 1967; amd. Sec. 6, Ch. 2, Ex. L. 1967; R.C.M. 1947, 32-3306; amd. Sec. 17, Ch. 575, L. 1993; amd. Sec. 2, Ch. 314, L. 1995; amd. Sec. 1, Ch. 55, L. 2003; amd. Sec. 229, Ch. 542, L. 2005.