Minnesota Statutes and Minnesota Rules Index (topics)
WHEELAGE TAXES
See also HIGHWAYS
Cities, duties, Minn. Statutes 2026 426.05
Collection, county wheelage taxes, Minn. Statutes 2026 163.051
Constitutional provisions, Minn. Const. art 14 s 9
Counties, Minn. Statutes 2026 163.051
Exemptions, Minn. Statutes 2026 168.013
Imposition of taxes, trailers, Minn. Statutes 2026 168.002, 168.013
Revenues, county wheelage taxes, collection and distribution, Minn. Statutes 2026 163.051