(1) As used in this section:

1. (a) "Rental agreement" has the same meaning as defined in Section 31A-22-311.
2. (b) "Rental company" has the same meaning as defined in Section 31A-22-311.

3. (c) "Rental fleet" means more than 25 motor vehicles that are:

   1. (i) owned by a rental company;
   2. (ii) offered for rental without a hired driver through a rental agreement; and
   3. (iii) designated by the registered owner of the motor vehicle as a rental fleet vehicle at the time of registration.

(2)

1. (a) Beginning on the date that the division has implemented the division's GenTax system, an owner that registers a motor vehicle under Section 41-1a-215 or 41-1a-215.5 may obtain an alternative special registration card and registration decals for the license plates if the motor vehicle is:

   1. (i) owned by a rental company; and
   2. (ii) maintained in the rental company's rental fleet.
2. (b) The registration card and registration decals for the license plates issued under Subsection (2)(a) are valid for the life of the motor vehicle while the motor vehicle is maintained in the rental fleet.

(3)

1. (a) An owner that receives the alternative special registration card and registration decals for the license plates issued under this section shall:

   1. (i) renew the registration in accordance with Section 41-1a-216; and
   2. (ii) comply with all the prerequisites for registration or registration renewal under Section 41-1a-203.
2. (b) Notwithstanding the registration renewals requirement under Subsection 41-1a-216(2)(b), the alternative special registration card and registration decals issued under this section do not expire and are valid for the life of the motor vehicle while the motor vehicle is maintained in the rental fleet.