§ 41-22-9. Vehicles exempt from registration.

(1) The following off-highway vehicles are exempt from the registration requirements of this chapter: (a) vehicles that are currently registered for highway use, have a valid motor vehicle safety inspection sticker or certificate, and on which the required safety equipment has not been subsequently modified; (b) except as provided in Subsection (2), a street-legal all-terrain vehicle registered in accordance with Section 41-6a-1509; (c) off-highway vehicles that are owned by a nonresident and that are displaying a current annual off-highway vehicle user decal in accordance with Section 41-22-35; (d) off-highway vehicles sold by a dealer to a person who is not a resident of this state; (e) off-highway implements of husbandry operated in the manner prescribed by Subsections 41-22-5.5(3) through (5); and (f) new off-highway vehicles being transported to an off-highway vehicle dealership by the dealer, employee of the dealership, or agent for the dealership. (2) In addition to the registration requirements imposed under Section 41-6a-1509, a street-legal all-terrain vehicle is subject to the fees under Sections 41-22-8, 41-22-33, 41-22-34, and 41-22-36.