SF 383

as introduced - 88th Legislature (2013 - 2014) Posted on 02/12/2013 08:38am

A bill for an act
relating to motor vehicles; imposing penalty surcharge for late payment of
vehicle registration tax; amending Minnesota Statutes 2012, sections 168.013,
subdivision 8; 168.31, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2012, section 168.013, subdivision 8, is amended to read:

Subd. 8.

Tax proceeds to highway user fund; fee proceeds to vehicle services
account.

(a) Unless otherwise specified in this chapter, the net proceeds of the registration
tax imposed under this chapter new text begin , including the penalty surcharge for late payment, imposed
in section 168.31, subdivision 1a, new text end must be collected by the commissioner, paid into the
state treasury, and credited to the highway user tax distribution fund.

(b) All fees collected under this chapter, unless otherwise specified, must be
deposited in the vehicle services operating account in the special revenue fund under
section 299A.705.

Sec. 2.

Minnesota Statutes 2012, section 168.31, is amended by adding a subdivision
to read:

new text begin Subd. 1a. new text end

new text begin Penalty surcharge for late payment. new text end

new text begin Except as otherwise provided in
subdivisions 4 and 4a, a vehicle owner who has failed to pay the tax required under this
chapter on or before the due date shall pay in full the tax due on the vehicle, together with
a penalty surcharge of $25 for each month or portion of a month following the expiration
of the registration period, except that the amount of the late fee may not exceed $100.
new text end

Sec. 3. new text begin EFFECTIVE DATE.
new text end

new text begin This act is effective July 1, 2013, and applies to vehicle registration taxes due on
and after that date.
new text end