Mont. Code Ann. § 61-3-431

(1) A person, firm, partnership, or corporation who that owns, leases, or rents special mobile equipment as defined in 61-1-104 equipment, a motor vehicle and or occasionally moves that equipment on, over, or across the highways of the state is not trailer designed and used subject to registration of that equipment apply fertilizer or to required to pay the fees agricultural land, and or charges provided for in 61-4-301 through 61-4-308 or part 2 of chapter 10. Prior to a log loader and that occasionally moves that equipment on, over, or across movement on the highways: highways of the state is not subject to registration of that equipment or required to pay the fees and charges provided for in 61-4-301 through 61-4-308 or Title 61, chapter 10, part 2. Prior to movement on the

(a) each piece of equipment must display an equipment identification decal plate or or a dealer's license plate attached to the equipment, except for equipment referred motor vehicles or trailers designed and used to in 61-1-104(2) apply fertilizer to agricultural land that is are brought into Montana for demonstration purposes;

(b) each piece of equipment referred motor vehicle or trailer designed and used to in 61-1-104(2) apply fertilizer to agricultural land that is brought into Montana for demonstration purposes must have a special demonstration temporary registration permit conspicuously displayed.

(2) (a) Annual application for the identification plate decal must be made to the county treasurer before any piece of equipment is moved on the highways. Application must be made on a form furnished by the department, together with the payment of a fee of $5. The equipment for which a special mobile equipment plate decal or for which a special demonstration temporary registration permit is sought is subject to the assessment of personal property taxes on taxes. The person, firm, partnership, the or date corporation applying application for is made for the decal shall report the plate or application for the date determined pursuant identification decal to subsection (4). The personal the department of revenue. For migratory personal property described in 15-24-301(1), taxes the personal property taxes assessed against the special mobile equipment must be paid before equipment, a special mobile equipment plate may be issued. The fees collected under this section must be motor vehicle or trailer designed and used to apply fertilizer to agricultural land, or a deposited in the state general fund, except that $25 of the special demonstration permit fee log loader must be remitted to the department of transportation. paid before an identification decal may be issued. The fees collected under this section must be deposited in the state general fund, except that $25 of the temporary registration permit fee must be remitted to the department of transportation.

(b) Application must be made for a special demonstration temporary registration permit as provided in subsection (1)(b). The application must be made to the county treasurer or to a weigh station an authorized agent before the piece of equipment is moved on Montana highways. Application for the special demonstration temporary registration permit must be made on a form furnished by the department and must be accompanied by the payment of a fee of $50. $50, in addition to the fee required under 61-3-224.

(3) The identification plate decal expires on December 31 of each year. If the expired identification plate decal is displayed, an owner of special mobile equipment registered under the provisions of this section is entitled equipment, a motor vehicle or trailer designed to and operate the equipment between January 1 and February 15 following expiration without displaying the identification used to apply fertilizer to agricultural land, plate or receipt a log loader registered under of the provisions of this section is entitled to operate the current year. equipment between January 1 and February 15 following expiration without displaying the identification decal or receipt of the current year.

(4) (a) The special demonstration temporary registration permit expires 45 40 days after its issuance. Special mobile equipment that remains in the state past the expiration of the permit is subject equipment, a motor vehicle or trailer designed and used to the assessment of personal property taxes, starting on the first day following expiration of the apply fertilizer to agricultural land, or a log loader that remains in the state past permit. the expiration of the permit is subject to the assessment of personal property taxes, starting on the first day following expiration of the permit.

(b) If the holder of a special demonstration temporary registration permit leases or sells the piece of equipment during the term that is covered by the permit, the permit is no longer valid and the special mobile equipment is subject equipment, motor vehicle or trailer designed and used to the assessment of personal property taxes, starting on the first day of the lease apply fertilizer to agricultural land, or log loader is subject to the date assessment of personal property taxes, starting on the sale. first day of the lease or the date of the sale.

(5) Publicly owned special mobile equipment equipment, motor vehicles or trailers designed and implements of husbandry used exclusively by an owner in the conduct of the owner's farming operations are exempt from to apply fertilizer to agricultural land, or log loaders and implements of husbandry used exclusively this section. by an owner in the conduct of the owner's farming operations are exempt from this section.

Special mobile equipment -- – exemption from registration and payment of fees and charges -- – identification plate -- decal – temporary registration special permit demonstration permit -- – publicly owned special mobile equipment