HF 8

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; motor vehicle excise; allowing 
  1.3             certain fire trucks to qualify for the in lieu tax on 
  1.4             collector vehicles; amending Minnesota Statutes 1994, 
  1.5             sections 297B.02, subdivision 3; and 297B.025, 
  1.6             subdivision 2. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1994, section 297B.02, 
  1.9   subdivision 3, is amended to read: 
  1.10     Subd. 3.  [IN LIEU FOR COLLECTOR VEHICLES.] In lieu of the 
  1.11  tax imposed in subdivision 1, there is imposed a tax of $90 on 
  1.12  the purchase price of a passenger automobile or a fire truck 
  1.13  described in section 297B.025, subdivision 2. 
  1.14     Sec. 2.  Minnesota Statutes 1994, section 297B.025, 
  1.15  subdivision 2, is amended to read: 
  1.16     Subd. 2.  [COLLECTOR VEHICLES.] A passenger automobile that 
  1.17  is registered under section 168.10, subdivision 1a, 1b, 1c, 1d, 
  1.18  or 1h, or a fire truck registered under section 168.10, 
  1.19  subdivision 1c, shall be taxed under section 297B.02, 
  1.20  subdivision 3, and the registrar shall not designate as an 
  1.21  above-market automobile a passenger automobile or a fire truck 
  1.22  registered under those subdivisions.  If the vehicle is 
  1.23  subsequently registered in another class not under section 
  1.24  168.10, subdivision 1a, 1b, 1c, 1d, or 1h, within one year of 
  1.25  the date of registration under those subdivisions, it shall be 
  1.26  subject to the full excise tax imposed under subdivision 1. 
  2.1      Sec. 3.  [EFFECTIVE DATE.] 
  2.2      Sections 1 and 2 are effective for sales or transfers after 
  2.3   June 30, 1995.