SF 496

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to motor vehicles; allowing payment of 
  1.3             prorated license fee following transfer of vehicle 
  1.4             from dealer; amending Minnesota Statutes 1996, section 
  1.5             168.013, subdivisions 2 and 6. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1996, section 168.013, 
  1.8   subdivision 2, is amended to read: 
  1.9      Subd. 2.  [PRORATED FEES.] When a motor vehicle first 
  1.10  becomes subject to taxation during the registration period for 
  1.11  which the tax is paid, or when a vehicle becomes subject to 
  1.12  taxation upon transfer from a motor vehicle dealer, the tax 
  1.13  shall be for the remainder of the period prorated on a monthly 
  1.14  basis, 1/12 of the annual tax for each calendar month or 
  1.15  fraction thereof; provided, however, that for a vehicle having 
  1.16  an annual tax of $10 or less there shall be no reduction until 
  1.17  on and after September 1 when the annual tax shall be reduced 
  1.18  one-half. 
  1.19     Sec. 2.  Minnesota Statutes 1996, section 168.013, 
  1.20  subdivision 6, is amended to read: 
  1.21     Subd. 6.  [LISTING BY DEALERS.] The owner of every motor 
  1.22  vehicle not exempted by section 168.012 or 168.28, shall, so 
  1.23  long as it is subject to taxation within the state, list and 
  1.24  register the same and pay the tax herein provided annually; 
  1.25  provided, however, that any dealer in motor vehicles, to whom 
  2.1   dealer's plates have been issued as provided in this chapter, 
  2.2   coming into the possession of any such motor vehicle to be held 
  2.3   solely for the purpose of sale or demonstration or both, shall 
  2.4   be entitled to withhold the tax becoming due on such vehicle for 
  2.5   the following year if the vehicle is received before the current 
  2.6   year registration expires and the transfer is filed with the 
  2.7   registrar on or before such expiration date.  When, thereafter, 
  2.8   such vehicle is otherwise used or is sold, leased, or rented to 
  2.9   another person, firm, corporation, or association, the whole tax 
  2.10  for the remainder of the year, prorated on a monthly basis, 
  2.11  shall become payable immediately with all arrears.