MOTOR VEHICLE REGISTRATION TAXES

Additional taxes

Buses, Minn. Statutes 2004 168.63 to 168.65

Generally, Minn. Statutes 2004 168.013

Affidavits

Classic motorcycles, Minn. Statutes 2004 168.105

Refunds, affidavits of nonuse, Minn. Statutes 2004 168.31

Agricultural machinery and equipment

Exemptions, Minn. Statutes 2004 168.012

All-terrain vehicles, four-wheelers, exemptions, Minn. Statutes 2004 168.012

Ambulances, exemptions, Minn. Statutes 2004 168.012

Amusement parks, nonresidents' motor vehicles, Minn. Statutes 2004 168.183

Armed forces members

Exemptions, Minn. Statutes 2004 168.031 to 168.033, 168.04

Proportionate payment, Minn. Statutes 2004 168.033

Refunds, Minn. Statutes 2004 168.032

Assignments, refunds, Minn. Statutes 2004 168.16

Buses

Additional tax, payment, Minn. Statutes 2004 168.63 to 168.65

Apportionment, basis, Minn. Statutes 2004 168.61, 168.62

Determination, Minn. Statutes 2004 168.62 to 168.64

Gross weight, basis, Minn. Statutes 2004 168.013

Intercity buses, Minn. Statutes 2004 168.013, 168.61 to 168.63

Interest, Minn. Statutes 2004 168.64

Intracity buses, rate of tax, Minn. Statutes 2004 168.013

Overpayments, credits, refunds, Minn. Statutes 2004 168.63

Public Safety Department, duties, Minn. Statutes 2004 168.62, 168.63

Reciprocity, application of law, Minn. Statutes 2004 168.181

Rulemaking, Minn. Statutes 2004 168.64

School buses, rate of tax, Minn. Statutes 2004 168.013

Carnivals, nonresidents' motor vehicles, Minn. Statutes 2004 168.183

Circuses, nonresidents' motor vehicles, Minn. Statutes 2004 168.183

Classic cars, Minn. Statutes 2004 168.10

Classic motorcycles, Minn. Statutes 2004 168.105

Collection, surtaxes, Minn. Statutes 2004 168.016

Collector military vehicles, Minn. Statutes 2004 168.10

Collector motor vehicles, Minn. Statutes 2004 168.09, 168.10

Collegiate license plate applicants, Minn. Statutes 2004 168.129

Commercial zone trucks, tax rate, Minn. Statutes 2004 168.013

Complaints, unpaid taxes, Minn. Statutes 2004 168.33

Computation

Buses, Minn. Statutes 2004 168.62

Generally, Minn. Statutes 2004 168.013

Conflict of laws, reciprocity, Minn. Statutes 2004 168.012

Credits, buses, Minn. Statutes 2004 168.63

Delinquent taxes

Bonds, letters of credit, or certificates of deposit, use, Minn. Statutes 2004 168.31

Complaints, Minn. Statutes 2004 168.33

Lawsuits, Minn. Statutes 2004 168.31

Recovery, enforcement of liens, Minn. Statutes 2004 168.31

Reports about, Minn. Statutes 2004 168.33

Depositing, highway user tax user distribution fund, Minn. Statutes 2004 168.013

Emergency vehicles, exemptions, Minn. Statutes 2004 168.012

Evasion, Minn. Statutes 2004 168.35

Exemptions

Agricultural machinery and equipment, Minn. Statutes 2004 168.012

All-terrain vehicles, Minn. Statutes 2004 168.012

Ambulances, Minn. Statutes 2004 168.012

Armed forces members, Minn. Statutes 2004 168.031 to 168.033, 168.04

Determination by use, Minn. Statutes 2004 168.012

Disabled war veterans, Minn. Statutes 2004 168.031

Driver education vehicles, Minn. Statutes 2004 168.012

Emergency vehicles, Minn. Statutes 2004 168.012

Farm trailers, Minn. Statutes 2004 168.12

Firefighting apparatus, Minn. Statutes 2004 168.012

Foreign countries, Minn. Statutes 2004 168.012

Foreign states, Minn. Statutes 2004 168.012

Former prisoners of war, Minn. Statutes 2004 168.125

Generally, Minn. Statutes 2004 168.012

Government-owned vehicles, Minn. Statutes 2004 168.012

Manufactured homes, Minn. Statutes 2004 168.012

Motor vehicles not operated on public highways, Minn. Statutes 2004 168.012

Multipassenger vehicles used for charitable, religious, or educational activities, Minn. Statutes 2004 168.012

School vehicles, Minn. Statutes 2004 168.012

Semitrailers, Minn. Statutes 2004 168.012

Special mobile equipment, Minn. Statutes 2004 168.012

Tractors, Minn. Statutes 2004 168.012

Failure to pay

Certificate of title, Minn. Statutes 2004 168A.08, 168A.23

Persons under age 18, Minn. Statutes 2004 168.101

Farm trucks, rate of tax, Minn. Statutes 2004 168.013

Fees

Additional tax, excessive gross weight, Minn. Statutes 2004 168.013

Installment payments, Minn. Statutes 2004 168.31

Prorated fees, Minn. Statutes 2004 168.013

Fire departments, exemptions, Minn. Statutes 2004 168.012

Foreign countries

Exemptions, Minn. Statutes 2004 168.012

Reciprocity, application of law, Minn. Statutes 2004 168.181

Foreign states

Exemptions, Minn. Statutes 2004 168.012

Reciprocity, application of law, Minn. Statutes 2004 168.181

Former prisoners of war, exemptions, Minn. Statutes 2004 168.125

Forms, Public Safety Department, duties, Minn. Statutes 2004 168.10

Government-owned vehicles, exemptions, Minn. Statutes 2004 168.012

Gross earnings taxes companies, Minn. Statutes 2004 168.013

Gross weight, Minn. Statutes 2004 168.013

Hearses, generally, Minn. Statutes 2004 168.013

Increase

Principal and interest, trunk highway bonds, Minn. Statutes 2004 168.013

Inspectors, reports given, unpaid taxes, Minn. Statutes 2004 168.33

Installment payments

Bonds, letters of credit, or certificates of deposit, use, Minn. Statutes 2004 168.31

Certificates of title, depositing with Public Safety Department, rulemaking, Minn. Statutes 2004 168A.24

Generally, Minn. Statutes 2004 168.31

Interpretation of law, Minn. Statutes 2004 168.181

Interstate carriers, reciprocity, Minn. Statutes 2004 168.221

Lawsuits, Minn. Statutes 2004 168.31

Lienholders, rights, Minn. Statutes 2004 168.013

Liens

Certificates of title, depositing with Public Safety Department, rulemaking, Minn. Statutes 2004 168A.24

Enforcement, recovery of delinquent taxes, Minn. Statutes 2004 168.31

Lists, Public Safety Department, duties, Minn. Statutes 2004 168.33

Manufactured homes, exemptions, Minn. Statutes 2004 168.012

Motor vehicle dealers

Duties, generally, Minn. Statutes 2004 168A.04, 168A.11

Manufacturers' test vehicle license plate fees, Minn. Statutes 2004 168.25

Requirements, Minn. Statutes 2004 168.27

Taxation as personal property, exemptions, Minn. Statutes 2004 168.28

Withholding, Minn. Statutes 2004 168.013

Motor vehicles not operated on public highways, Minn. Statutes 2004 168.012

Motorcycles, rate of tax, Minn. Statutes 2004 168.013

Motorized bicycles, tax rate, Minn. Statutes 2004 168.013

Nonresidents

Amusement parks, Minn. Statutes 2004 168.183

Application of law, Minn. Statutes 2004 168.181, 168.211

Carnivals, Minn. Statutes 2004 168.183

Circuses, Minn. Statutes 2004 168.183

Park trailers, payment, Minn. Statutes 2004 168.098

Passenger automobiles, tax rate, Minn. Statutes 2004 168.013

Payment

Dealers, duties, Minn. Statutes 2004 168.25, 168A.04, 168A.11

Delinquent taxes, Minn. Statutes 2004 168.31, 168.33

Dishonored checks, suspension of motor vehicle registration, Minn. Statutes 2004 168.17

Due dates, Minn. Statutes 2004 168.31

Gross earnings tax companies, Minn. Statutes 2004 168.013

Installment payments, Minn. Statutes 2004 168.31, 168A.24

Manufacturers' test vehicle license plate fees, Minn. Statutes 2004 168.25

Motor vehicle registration certificate, Minn. Statutes 2004 168.11

Owners, Minn. Statutes 2004 168.013

Purchase of vehicle, Minn. Statutes 2004 168A.11

Requirements, Minn. Statutes 2004 168.09, 168.28

Temporary nonresident vehicle permits in lieu of, Minn. Statutes 2004 168.091

Vehicles with rotary member license plates, Minn. Statutes 2004 168.1297

Pioneer motor vehicles, Minn. Statutes 2004 168.10

Proratable vehicles, prorated fees, Minn. Statutes 2004 168.013

Quarterly registration, Minn. Statutes 2004 168.018

Rebuilt motor vehicles, Minn. Statutes 2004 168.10

Receipts

Issuance, conditional receipts, Minn. Statutes 2004 168.17

Violations, Minn. Statutes 2004 168.36

Reciprocity

Application of law, Minn. Statutes 2004 168.181, 168.211

Approval, Minn. Statutes 2004 168.181

Conflict of laws, Minn. Statutes 2004 168.012

Denial or withdrawal of benefits and privileges, Minn. Statutes 2004 168.201

Depositing, Minn. Statutes 2004 168.231

Exemptions, Minn. Statutes 2004 168.181

Interpretation of law, Minn. Statutes 2004 168.181

Interstate carriers, Minn. Statutes 2004 168.221

Limitations, Minn. Statutes 2004 168.181

Public Safety Department, powers and duties, Minn. Statutes 2004 168.187

Requirements, Minn. Statutes 2004 168.181

Rulemaking, Minn. Statutes 2004 168.221

Vehicles owned by Minnesota residents, licensed and domiciled in foreign state, Minn. Statutes 2004 168.181

Recreational vehicles

Park trailers, payment, Minn. Statutes 2004 168.098

Rate of tax, Minn. Statutes 2004 168.013

Towed recreational vehicles, Minn. Statutes 2004 168.013

Refunds

Affidavits of nonuse, Minn. Statutes 2004 168.31

Appropriations for, Minn. Statutes 2004 168.16

Armed forces members, active service, Minn. Statutes 2004 168.032

Assignment, Minn. Statutes 2004 168.16

Buses, Minn. Statutes 2004 168.63

Cancellation of sales, Minn. Statutes 2004 168A.101

Claims, time, Minn. Statutes 2004 168.16

Computation, Minn. Statutes 2004 168.16

Errors, Minn. Statutes 2004 168.16

Lemons (motor vehicles), Minn. Statutes 2004 168.022

Owners, duties, Minn. Statutes 2004 168.16

Public Safety Department, duties, Minn. Statutes 2004 168.16

Rental vehicles, Minn. Statutes 2004 168.16

Reports about, Minn. Statutes 2004 168.16

Restrictions, Minn. Statutes 2004 168.16

Time, Minn. Statutes 2004 168.16

Vehicles destroyed , sold, or removed from state, Minn. Statutes 2004 168.16, 168.31

Reports about, Minn. Statutes 2004 168.33

Revenues, depositing, Minn. Statutes 2004 168.25

Rulemaking about

Buses, Minn. Statutes 2004 168.64

Interstate carriers, reciprocity, Minn. Statutes 2004 168.221

School buses, rate of tax, Minn. Statutes 2004 168.013

School vehicles, exemptions, Minn. Statutes 2004 168.012

Special mobile equipment, exemptions, Minn. Statutes 2004 168.012

Street rods, Minn. Statutes 2004 168.10

Subject vehicles, Minn. Statutes 2004 168.28

Surtaxes, collection, Minn. Statutes 2004 168.016

Tractors

Exemptions, Minn. Statutes 2004 168.012

Rate of tax, Minn. Statutes 2004 168.013

Reciprocity, application of law, Minn. Statutes 2004 168.181

Truck-tractors, Minn. Statutes 2004 168.013, 168.181

Trailers

Farm trailers, Minn. Statutes 2004 168.012, 168.013

Gross weight basis, Minn. Statutes 2004 168.013

Rate of tax, Minn. Statutes 2004 168.013

Reciprocity, application of law, Minn. Statutes 2004 168.181

Rental trailers, Minn. Statutes 2004 168.843

Semitrailers, Minn. Statutes 2004 168.012, 168.013, 168.181

Wheelage taxes, exemptions, Minn. Statutes 2004 168.013

Trucks

Generally, Minn. Statutes 2004 168.013

Reciprocity, Minn. Statutes 2004 168.181

Rental trucks, percentage of taxable trucks, determination, Minn. Statutes 2004 168.842

Vans, Minn. Statutes 2004 168.013

Veterans, disabled war veterans, exemptions, Minn. Statutes 2004 168.031

Violations and penalties

Axle weight violations, additional payments, Minn. Statutes 2004 168.013

Evasion or defeat, generally, Minn. Statutes 2004 168.35

Generally, Minn. Statutes 2004 168.10

Gross weight violations, additional payments, Minn. Statutes 2004 168.013

Payment violations, Minn. Statutes 2004 168.101, 168.123, 168.31

Receipts, manufacture, purchase, sale, or use, Minn. Statutes 2004 168.36

Waivers, interstate carriers, reciprocity, Minn. Statutes 2004 168.221