HF 2097

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to motor vehicles; regulating registration
tax refunds; modifying registration procedures; making
technical and clarifying changes; amending Minnesota
Statutes 2004, sections 168.011, subdivisions 3, 4, 5,
5a, 6, 7, by adding subdivisions; 168.15, subdivision
1; 168.16; 168.31, subdivision 5; repealing Minnesota
Statutes 2004, sections 168.011, subdivision 19;
168.15, subdivision 2.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 168.011, is
amended by adding a subdivision to read:

new text begin Subd. 2a. new text end

new text begin Commissioner. new text end

new text begin "Commissioner" means the
commissioner of the Minnesota Department of Public Safety.
new text end

Sec. 2.

Minnesota Statutes 2004, section 168.011,
subdivision 3, is amended to read:

Subd. 3.

Highway.

deleted text begin A deleted text end "Highway" deleted text begin is any public thoroughfare
for vehicles, including streets in cities deleted text end new text begin has the meaning given
in section 169.01, subdivision 29 new text end .

Sec. 3.

Minnesota Statutes 2004, section 168.011,
subdivision 4, is amended to read:

Subd. 4.

Motor vehicle.

(a) "Motor vehicle" means any
self-propelled vehicle designed and originally manufactured to
operate primarily deleted text begin upon public roads and deleted text end new text begin on new text end highways, and not
operated exclusively upon railroad tracks. It includes any
vehicle propelled or drawn by a self-propelled vehicle and
includes vehicles known as trackless trolleys that are propelled
by electric power obtained from overhead trolley wires but not
operated upon rails. It does not include snowmobiles,
manufactured homes, or park trailers.

(b) "Motor vehicle" deleted text begin also deleted text end includes an all-terrain vehicle deleted text begin ,
as defined in section 84.92, subdivision 8, that deleted text end new text begin only if the
all-terrain vehicle new text end (1) has at least four wheels, (2) is owned
and operated by a physically disabled person, and (3) displays
both physically disabled deleted text begin license deleted text end plates and a physically
disabled certificate issued under section 169.345, subdivision 3.

(c) "Motor vehicle" does not include an all-terrain vehicle
deleted text begin as defined in section 84.92, subdivision 8; deleted text end except (1) an
all-terrain vehicle described in paragraph (b), or (2) an
all-terrain vehicle licensed as a motor vehicle before August 1,
1985. The owner may continue to license an all-terrain vehicle
described in clause (2) as a motor vehicle until it is conveyed
or otherwise transferred to another owner, is destroyed, or
fails to comply with the registration and licensing requirements
of this chapter.

(d) "Motor vehicle" does not include an electric personal
assistive mobility device as defined in section 169.01,
subdivision 90.

Sec. 4.

Minnesota Statutes 2004, section 168.011,
subdivision 5, is amended to read:

Subd. 5.

Owner.

"Owner" means any person deleted text begin , firm,
association, or corporation deleted text end owning or deleted text begin renting deleted text end new text begin leasing new text end a deleted text begin motor
deleted text end vehicle, or having the exclusive use deleted text begin thereof deleted text end new text begin of the vehicle new text end ,
under a lease or otherwise, for a period deleted text begin of deleted text end greater than 30 days.

Sec. 5.

Minnesota Statutes 2004, section 168.011,
subdivision 5a, is amended to read:

Subd. 5a.

Registered owner.

"Registered owner" means any
person, deleted text begin firm, association, or corporation, deleted text end other than a secured
party, having title to a deleted text begin motor deleted text end vehicle. If a passenger
automobile deleted text begin , as defined in subdivision 7, deleted text end is under lease for a
term of 180 days or more, the lessee is deemed to be the
registered owner, for purposes of registration only deleted text begin , deleted text end new text begin ; new text end provided
that the application for renewal of the registration of a
passenger automobile deleted text begin described in this subdivision shall be deleted text end new text begin is
new text end sent to the lessor.

Sec. 6.

Minnesota Statutes 2004, section 168.011,
subdivision 6, is amended to read:

Subd. 6.

Tax deleted text begin , fee deleted text end .

"Tax" deleted text begin or "fee" deleted text end means the annual
new text begin registration new text end tax imposed on deleted text begin motor deleted text end vehicles in lieu of all other
taxes deleted text begin thereon deleted text end , except wheelage taxes deleted text begin , so-called, deleted text end which may be
imposed by any city new text begin , new text end and deleted text begin except deleted text end gross earnings taxes paid by
companies deleted text begin subject or made subject thereto deleted text end . deleted text begin Such deleted text end new text begin The new text end annual tax
deleted text begin shall be deemed deleted text end new text begin is new text end both a property tax and a highway use tax and
shall be on the basis of the calendar year.

Sec. 7.

Minnesota Statutes 2004, section 168.011,
subdivision 7, is amended to read:

Subd. 7.

Passenger automobile.

new text begin (a) new text end "Passenger automobile"
means any motor vehicle designed and used for carrying not more
than 15 deleted text begin persons deleted text end new text begin individuals new text end including the driver.

new text begin (b) new text end "Passenger automobile" does not include motorcycles,
motor scooters, deleted text begin and buses described in subdivision 9, paragraph
(a), clause (2) deleted text end new text begin buses, or school buses new text end .

new text begin (c) new text end deleted text begin For purposes of taxation only, " deleted text end Passenger automobile deleted text begin "
deleted text end includes pickup trucks and vans, including those vans designed
to carry passengers new text begin , new text end with a manufacturer's nominal rated
carrying capacity of one ton, but does not include commuter vans
as defined in section 168.126.

Sec. 8.

Minnesota Statutes 2004, section 168.011, is
amended by adding a subdivision to read:

new text begin Subd. 37. new text end

new text begin All-terrain vehicle. new text end

new text begin "All-terrain vehicle" has
the meaning given in section 84.92, subdivision 8.
new text end

Sec. 9.

Minnesota Statutes 2004, section 168.011, is
amended by adding a subdivision to read:

new text begin Subd. 38. new text end

new text begin Person. new text end

new text begin "Person" has the meaning given in
section 168A.01, subdivision 14.
new text end

Sec. 10.

Minnesota Statutes 2004, section 168.011, is
amended by adding a subdivision to read:

new text begin Subd. 39. new text end

new text begin Vehicle. new text end

new text begin "Vehicle" has the meaning given in
section 168A.01, subdivision 24.
new text end

Sec. 11.

Minnesota Statutes 2004, section 168.15,
subdivision 1, is amended to read:

Subdivision 1.

Transfer of ownership.

(a) Upon the
transfer of ownership, destruction, theft, dismantling, or
permanent removal by the owner from this state of any deleted text begin motor
deleted text end vehicle registered in accordance with this chapter, the right of
the owner of the vehicle to use the registration certificate and
deleted text begin number deleted text end plates assigned to the vehicle expires.

(b) When the ownership of a deleted text begin motor deleted text end vehicle is transferred to
another deleted text begin resident of deleted text end new text begin person required to register the vehicle in
new text end this state, the transferor shall deleted text begin surrender the registration
plates, unless otherwise provided for in this chapter, and
deleted text end assign the registration tax paid to the credit of the transferee
new text begin unless the registration stickers are surrendered to the
commissioner before the first day of the new registration period new text end .

(c) When seeking to become the owner by gift, trade, or
purchase of any vehicle for which a registration certificate has
been issued under this chapter, a person shall join with the
registered owner in transmitting with the application new text begin for
transfer of ownership, new text end the registration certificate, with the
assignment and notice of sale duly executed deleted text begin upon the reverse
side, or, deleted text end new text begin .
new text end

new text begin (d) new text end In case of loss of the new text begin title or new text end certificate new text begin of
registration of a vehicle not subject to section 325E.15 new text end , new text begin the
person shall make application to the commissioner new text end with proof of
loss deleted text begin by sworn statement, in writing, and satisfactory to the
registrar deleted text end new text begin of the title as specified in section 168A.09 and
assign a notice of sale of the vehicle on the application for
title as specified in section 168A.04 new text end .

new text begin (e) new text end Upon the transfer of any deleted text begin motor deleted text end vehicle by a
manufacturer or dealer, for use within the state, whether by
sale, lease, or otherwise, the deleted text begin manufacturer or dealer deleted text end new text begin transferor
new text end shall, within ten days after the transfer, file with the
deleted text begin registrar deleted text end new text begin commissioner (1) new text end a notice deleted text begin or report deleted text end containing the
date of transfer, a description of the deleted text begin motor deleted text end vehicle, and the
transferee's name deleted text begin , street deleted text end and deleted text begin number of residence, if in a city,
and post office deleted text end new text begin residence new text end address new text begin in the state or if not a
natural person then the transferee's business and mailing
address new text end , and deleted text begin shall also transmit with it deleted text end new text begin (2) new text end the transferee's
application for registration.

Sec. 12.

Minnesota Statutes 2004, section 168.16, is
amended to read:

168.16 new text begin REGISTRATION TAX new text end REFUND; APPROPRIATION.

(a) After the new text begin registration new text end tax upon any deleted text begin motor deleted text end vehicle has
been paid for any deleted text begin year deleted text end new text begin registration period new text end , refund must be made
for errors made in computing the new text begin registration new text end tax or fees and
for the error on the part of an owner who may in error have
registered a deleted text begin motor deleted text end vehicle that was not before, nor at the time
of registration, nor at any time thereafter during the deleted text begin current
past year deleted text end new text begin preceding registration period new text end , subject to new text begin registration
new text end tax in this state as provided by section 168.012.

new text begin (b) new text end Unless otherwise provided in this chapter, a claim for
a refund of an overpayment of registration tax must be filed
within 3-1/2 years from the date of payment.

deleted text begin The refund must be made from any fund in possession of the
registrar and deducted from the registrar's monthly report to
the commissioner of finance. A detailed report of the refund
must accompany the report.
deleted text end

new text begin (c) new text end The former new text begin registered new text end owner of a transferred vehicle,
by an assignment in writing endorsed upon the registration
certificate and delivered to the deleted text begin registrar deleted text end new text begin commissioner new text end within
the time provided in this subdivision, shall assign, except for
vehicles registered under section 168.187, to the new owner the
right to have the tax paid by the former new text begin registered new text end owner
accredited to the new text begin new new text end owner who duly registers the vehicle
new text begin unless the registration stickers are surrendered to the
commissioner before the first day of the new registration period new text end .

new text begin (d) new text end Any owner deleted text begin at deleted text end new text begin is entitled to a refund of the unused
portion of the registration tax paid on the owner's vehicle upon
filing a claim, verified by the commissioner, if new text end the deleted text begin time of
such occurrence, whose deleted text end vehicle is new text begin :
new text end

new text begin (1) new text end declared by an insurance company to be deleted text begin a total loss due
to flood or tornado damage, deleted text end permanently destroyed deleted text begin , deleted text end new text begin due to
accident, fire, or an Act of God as defined in section 115B.02;
new text end or

new text begin (2) new text end sold to the federal government, the state, or a
political subdivision of the state deleted text begin , shall upon filing a verified
claim be entitled to a refund of the unused portion of the tax
paid upon the vehicle, computed as follows: deleted text end new text begin .
new text end

deleted text begin (1) if the vehicle is registered under the calendar year
system of registration, the refund is computed pro rata by the
month, 1/12 of the annual tax paid for each month of the year
remaining after the month in which the plates and certificate
were returned to the registrar;
deleted text end

deleted text begin (2) if the vehicle is registered under the monthly series
system of registration, the amount of
deleted text end

new text begin (e) new text end The refund deleted text begin is deleted text end new text begin must be new text end equal to the sum of deleted text begin the amounts
of deleted text end the deleted text begin license fee deleted text end new text begin remaining registration tax new text end attributable deleted text begin to
those months remaining in deleted text end new text begin for new text end the deleted text begin licensing deleted text end new text begin registration new text end period
after the month in which the plates and certificate new text begin of
registration or title new text end were returned to the deleted text begin registrar
deleted text end new text begin commissioner new text end .

deleted text begin (b) deleted text end new text begin (f) new text end There is hereby appropriated to the persons
entitled to a refund, from the fund or account in the state
treasury to which the money was credited, an amount sufficient
to make the refund and payment.

Sec. 13.

Minnesota Statutes 2004, section 168.31,
subdivision 5, is amended to read:

Subd. 5.

Refund.

For the deleted text begin annual deleted text end new text begin registration new text end tax paid on
any vehicle before the deleted text begin calendar year deleted text end new text begin registration period new text end for
which that tax was assessed, the owner of the vehicle who paid
the tax deleted text begin shall be deleted text end new text begin is new text end entitled to full refund if deleted text begin such vehicle is
permanently destroyed or removed from the state before the
calendar year for which the tax was paid or if it is not used at
all during the calendar year for which the tax was paid, and the
owner makes affidavit concerning the nonuse as provided by
section 168.012 deleted text end new text begin the registration stickers are surrendered before
the first day of the new registration period new text end .

Sec. 14. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2004, sections 168.011, subdivision 19;
and 168.15, subdivision 2, are repealed.
new text end