as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 02/07/2000 |
1.1 A bill for an act 1.2 relating to motor vehicles; reducing rate of 1.3 additional registration tax on passenger automobiles 1.4 and hearses; providing for distribution of revenue 1.5 from motor vehicle sales tax; making clarifying 1.6 changes and removing obsolete language; amending 1.7 Minnesota Statutes 1998, sections 168.013, subdivision 1.8 1a; and 297B.09, subdivision 1. 1.9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.10 Section 1. Minnesota Statutes 1998, section 168.013, 1.11 subdivision 1a, is amended to read: 1.12 Subd. 1a. [PASSENGER AUTOMOBILE; HEARSE.] (a) On passenger 1.13 automobilesas defined in section 168.011, subdivision 7,and 1.14 hearses, except as otherwise provided, the taxshall beis $10 1.15 plus an additional tax equal to1.250.625 percent of the base 1.16 value. 1.17 (b) Subject to the classification provisionsherein, "base 1.18 value" means the manufacturer's suggested retail price of the 1.19 vehicle including destination charge using list price 1.20 information published by the manufacturer or determined by the 1.21 registrar if no suggested retail price exists, and shall. It 1.22 does not include the cost of each accessory or item of optional 1.23 equipment separately added to the vehicle and to the suggested 1.24 retail price. 1.25 (c) If the manufacturer's list price information contains a 1.26 single vehicle identification number followed by various 1.27 descriptions and suggested retail prices, the registrar shall 2.1 select from those listings only the lowest price for determining 2.2 base value. 2.3 (d) If unable to determine the base value because the 2.4 vehicle is specially constructed, or for any other reason, the 2.5 registrar may establishsuchthe value upon the cost price to 2.6 the purchaser or owner as evidenced by a certificate of cost, 2.7 but not including Minnesota sales or use tax or any local sales 2.8 or other local tax. 2.9 (e) The registrar shall classify every vehicle in its 2.10 proper base value class as follows: 2.11 FROM TO 2.12 $ 0 $199.99 2.13 200 399.99 2.14 and thereafter a series of classes successively set in brackets 2.15 having a spread of $200 consisting ofsuchthat number of 2.16 classes as will permit classification of all vehicles. 2.17 (f) The base value for purposes of this sectionshall beis 2.18 the middle point between the extremes of its class. 2.19 (g) The registrar shall establish the base value, when new, 2.20 of every passenger automobile and hearseregistered prior to the2.21effective date of Extra Session Laws 1971, chapter 31, using 2.22 list price information published by the manufacturer or any 2.23 nationally recognized firm or association compilingsuchthis 2.24 data for the automotive industry. If unable to ascertain the 2.25 base value of any registered vehicle inthe foregoingthis 2.26 manner, the registrar may use any other available source or 2.27 method.The taxOnallany previously registeredvehicles shall2.28be computed uponvehicle, the registrar shall compute the tax on 2.29 the base value thus determined taking into account the 2.30 depreciation provisions of paragraph (h). 2.31 (h)Except as provided in paragraph (i),The annual 2.32 additional tax computed upon the base valueas provided herein, 2.33 during the first and second years of vehicle lifeshallmust be 2.34 computed upon 100 percent of the base value; for the third and 2.35 fourth years, 90 percent ofsuchbase value; for the fifth and 2.36 sixth years, 75 percent ofsuchbase value; for the seventh 3.1 year, 60 percent ofsuchbase value; for the eighth year, 40 3.2 percent ofsuchbase value; for the ninth year, 30 percent of 3.3suchbase value; for the tenth year, ten percent ofsuchbase 3.4 value; and for the 11th and each succeeding year, the sum of $25. 3.5In no event shallFor any vehicle model year, the annual 3.6 additional taxbeis never less than $25. 3.7(i) The annual additional tax under paragraph (h) on a3.8motor vehicle on which the first annual tax was paid before3.9January 1, 1990, must not exceed the tax that was paid on that3.10vehicle the year before.3.11 Sec. 2. Minnesota Statutes 1998, section 297B.09, 3.12 subdivision 1, is amended to read: 3.13 Subdivision 1. [GENERAL FUND SHARE.](a)Money collected 3.14 and received under this chapter must be deposited in the state 3.15 treasury and creditedto the general fund. The amounts3.16collected and received shall be credited as provided in this3.17subdivision, and transferred from the general fund on July 153.18and February 15 of each fiscal year. The commissioner of3.19finance must make each transfer based upon the actual receipts3.20of the preceding six calendar months and include the interest3.21earned during that six-month period. The commissioner of3.22finance may establish a quarterly or other schedule providing3.23for more frequent payments to the transit assistance fund if the3.24commissioner determines it is necessary or desirable to provide3.25for the cash flow needs of the recipients of money from the3.26transit assistance fund.3.27(b) Twenty-five percent of the money collected and received3.28under this chapter after June 30, 1990, and before July 1, 1991,3.29must be transferred to the highway user tax distribution fund3.30and the transit assistance fund for apportionment as follows:3.3175 percent must be transferred to the highway user tax3.32distribution fund for apportionment in the same manner and for3.33the same purposes as other money in that fund, and the remaining3.3425 percent of the money must be transferred to the transit3.35assistance fund to be appropriated to the commissioner of3.36transportation for transit assistance within the state and to4.1the metropolitan council.4.2(c) The distributions under this subdivision to the highway4.3user tax distribution fund until June 30, 1991, and to the trunk4.4highway fund thereafter, must be reduced by the amount necessary4.5to fund the appropriation under section 41A.09, subdivision 1.4.6For the fiscal years ending June 30, 1988, and June 30, 1989,4.7the commissioner of finance, before making the transfers4.8required on July 15 and January 15 of each year, shall estimate4.9the amount required to fund the appropriation under section4.1041A.09, subdivision 1, for the six-month period for which the4.11transfer is being made. The commissioner shall then reduce the4.12amount transferred to the highway user tax distribution fund by4.13the amount of that estimate. The commissioner shall reduce the4.14estimate for any six-month period by the amount by which the4.15estimate for the previous six-month period exceeded the amount4.16needed to fund the appropriation under section 41A.09,4.17subdivision 1, for that previous six-month period. If at any4.18time during a six-month period in those fiscal years the amount4.19of reduction in the transfer to the highway user tax4.20distribution fund is insufficient to fund the appropriation4.21under section 41A.09, subdivision 1, for that period, the4.22commissioner shall transfer to the general fund from the highway4.23user tax distribution fund an additional amount sufficient to4.24fund the appropriation for that period, but the additional4.25amount so transferred to the general fund in a six-month period4.26may not exceed the amount transferred to the highway user tax4.27distribution fund for that six-month period.as follows: 4.28 (1) 62 percent to the general fund; and 4.29 (2) 38 percent to the highway user tax distribution fund. 4.30 Sec. 3. [EFFECTIVE DATE.] 4.31 Section 1 is effective November 15, 2000, for registration 4.32 year 2001 and subsequent years. Section 2 is effective January 4.33 1, 2001.