A seat belt attachment structure for an off-road vehicle comprising a seat including a seat frame and at least two occupant sitting positions. A seat belt is provided for each sitting position that includes a shoulder belt, a waist belt, and a tongue plate. When fastened, the seat belt is fixed at three points including a retractor housing the shoulder belt, an anchor fixing the waist belt on the same side of the sitting position as the retractor, and a buckle positioned on the other side of the sitting position that detachably engages the tongue plate. At least a first appendage is positioned along the frame between the first and second sitting positions, and the waist belts of the first and second sitting positions are fixed to the first appendage when the seat belts of the first and second sitting positions are fastened.