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SF 3563

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/18/2026 10:10 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5
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A bill for an act
relating to transportation; providing vehicle registration tax refunds for certain
returned vehicles; proposing coding for new law in Minnesota Statutes, chapter
168.

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

Section 1.

new text begin [168.151] REGISTRATION TAX REFUND FOR RETURNED VEHICLE.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "Returned vehicle" means a vehicle that:
new text end

new text begin (1) is required to be registered in accordance with this chapter;
new text end

new text begin (2) is transferred by a manufacturer or dealer to a transferee, whether by sale, lease, or
otherwise; and
new text end

new text begin (3) the transferee subsequently permanently transfers back to the same manufacturer or
dealer within 30 days, without retaining any right to use or possess the vehicle.
new text end

new text begin (c) "Transferee" means a person who receives a vehicle transfer from a manufacturer or
dealer, whether by sale, lease, or otherwise, and subsequently permanently transfers the
vehicle back to the same manufacturer or dealer.
new text end

new text begin Subd. 2. new text end

new text begin Notice of returned vehicle required. new text end

new text begin A manufacturer or dealer that receives
a returned vehicle must submit a notice to the commissioner within ten days that contains
the date of the return transfer referencing the notice of the initial transfer and the transferee's
application for registration, as filed by the manufacturer or dealer pursuant to section 168.15,
subdivision 1, paragraph (e).
new text end

new text begin Subd. 3. new text end

new text begin Refund of registration tax paid. new text end

new text begin Within 30 days of receipt of the notice required
under subdivision 2, the commissioner must cancel the returned vehicle's registration and
issue a refund to the transferee of registration taxes paid by the transferee on the returned
vehicle.
new text end