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Minnesota Legislature

Office of the Revisor of Statutes

SF 2938

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20

A bill for an act
relating to taxation; exempting two-wheel, motorized vehicles from wheelage
tax levied by metropolitan counties; making clarifying changes; amending
Minnesota Statutes 2006, section 163.051, subdivision 1.

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

Section 1.

Minnesota Statutes 2006, section 163.051, subdivision 1, is amended to read:


Subdivision 1.

Tax authorized.

new text begin(a) Except as provided in paragraph (b), new text endthe board
of commissioners of each metropolitan county is authorized to levy a wheelage tax of $5
for the year 1972 and each subsequent year thereafter by resolution on each motor vehicledeleted text begin,
except motorcycles as defined in section 169.01, subdivision 4, which
deleted text end new text beginthat new text endis kept in such
county when not in operation and deleted text beginwhichdeleted text end new text beginthat new text endis subject to annual registration and taxation
under chapter 168. The board may provide by resolution for collection of the wheelage
tax by county officials or it may request that the tax be collected by the state registrar of
motor vehicles, and the state registrar of motor vehicles shall collect such tax on behalf
of the county if requested, as provided in subdivision 2.

new text begin (b) The following vehicles are exempt from the wheelage tax:
new text end

new text begin (1) motorcycles, as defined in section 169.01, subdivision 4;
new text end

new text begin (2) motorized bicycles, as defined in section 169.01, subdivision 4a;
new text end

new text begin (3) electric-assisted bicycles, as defined in section 169.01, subdivision 4b; and
new text end

new text begin (4) motorized foot scooters, as defined in section 169.01, subdivision 4c.
new text end