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SF 3075

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Rtf 
  1.1                          A bill for an act 
  1.2             relating to motor vehicles; providing for payment of 
  1.3             sales tax on a motor vehicle sold in violation of 
  1.4             dealer licensing requirements; abolishing misdemeanor 
  1.5             penalties for certain offenses relating to vehicle 
  1.6             titles; amending Minnesota Statutes 2000, section 
  1.7             297B.035, subdivision 3; repealing Minnesota Statutes 
  1.8             2000, section 168A.30, subdivision 2. 
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  Minnesota Statutes 2000, section 297B.035, 
  1.11  subdivision 3, is amended to read: 
  1.12     Subd. 3.  [SALE IN VIOLATION OF LICENSING REQUIREMENT.] 
  1.13  Motor vehicles sold by a new motor vehicle dealer in 
  1.14  contravention of section 168.27, subdivision 2, paragraph (a), 
  1.15  3, 6, or 10, paragraph (a), clause (1)(ii), shall not be 
  1.16  considered to have been acquired or purchased for resale in the 
  1.17  ordinary or regular course of business for the purposes of this 
  1.18  chapter, and the dealer seller shall be required to pay the 
  1.19  excise tax due on the purchase of those vehicles.  The sale by a 
  1.20  lessor of a new motor vehicle under lease within 120 days of the 
  1.21  commencement of the lease is deemed a sale in contravention of 
  1.22  section 168.27, subdivision 10, paragraph (a), clause (1)(ii), 
  1.23  unless the lessor holds a valid contract or franchise with the 
  1.24  manufacturer or distributor of the vehicle.  Notwithstanding 
  1.25  section 297B.11, the rights of a dealer to appeal any amounts 
  1.26  owed by the dealer under this subdivision are governed 
  1.27  exclusively by the hearing procedure under section 168.27, 
  2.1   subdivision 13. 
  2.2      [EFFECTIVE DATE.] This section is effective for sales and 
  2.3   purchases occurring after June 30, 2002. 
  2.4      Sec. 2.  [REPEALER.] 
  2.5      Minnesota Statutes 2000, section 168A.30, subdivision 2, is 
  2.6   repealed.