Administration, Revenue Department, duties, Minn. Statutes 2021 297B.11
Appeals, new motor vehicle dealers, assessments, Minn. Statutes 2021 297B.035
Assessments, Minn. Statutes 2021 297B.11
Audits and examinations, Minn. Statutes 2021 297B.11
Collection
Public Safety Department, Minn. Statutes 2021 297A.90, 297B.11
Rulemaking, Minn. Statutes 2021 297A.90
Collector motor vehicles, in lieu taxes, Minn. Statutes 2021 297B.02, 297B.025
Complaints, evasion or defeat, filing, time, Minn. Statutes 2021 297B.10
Constitutional provisions, Minn. Const. art 14 s 12, art 14 s 13
Credits, Minn. Statutes 2021 297B.08
Dealers, Minn. Statutes 2021 297B.035, 325F.662, 325F.665
Defeat, Minn. Statutes 2021 297B.10
Definitions, exemptions, Minn. Statutes 2021 297B.03
Delinquent taxes, border city development zones tax incentives, disqualification, Minn. Statutes 2021 469.1733
Evasion
County attorneys, prosecutions, Minn. Statutes 2021 388.051
Indictments or complaints, filing, time, Minn. Statutes 2021 297B.10
Motor vehicle purchasers' certificates, Minn. Statutes 2021 297B.10
Exclusions, motor vehicles, certain transfers, Minn. Statutes 2021 297B.01
Exemptions
Generally, Minn. Statutes 2021 297B.03
Government-owned vehicles, Minn. Statutes 2021 15.039
Job opportunity building zones, motor vehicles used or owned by qualified businesses, Minn. Statutes 2021 297B.03, 469.315, 469.319
Manufacturers' testing vehicles, Minn. Statutes 2021 297B.0351
Motor vehicle dealers, Minn. Statutes 2021 297B.035
Motorized bicycles, Minn. Statutes 2021 297B.035
Farm machinery subject to, exclusion, sales and use taxes, Minn. Statutes 2021 297A.61
Imposition, generally, Minn. Statutes 2021 297B.02
In lieu taxes
Collector motor vehicles, Minn. Statutes 2021 297B.02, 297B.025
Motor vehicle dealer license plates, annual tax, Minn. Statutes 2021 297B.035
Older passenger automobiles, Minn. Statutes 2021 297B.02, 297B.025
Public Safety Department, duties, Minn. Statutes 2021 297B.025
Indictments, evasion or defeat, filing time, Minn. Statutes 2021 297B.10
Interest
Penalties, Minn. Statutes 2021 297B.11
Retailers, refunds, Minn. Statutes 2021 289A.56
Local governments, property, exemption, Minn. Statutes 2021 15.039
Local sales and use taxes, uniform rules, exemption, Minn. Statutes 2021 297A.99
Motor vehicle dealers
Licensing violations, seller's liability for tax payments, Minn. Statutes 2021 297B.035
Refunds, Minn. Statutes 2021 325F.662, 325F.665
Passenger automobiles, in lieu taxes, Minn. Statutes 2021 297B.02, 297B.025
Payment
Deductions for, individuals, additions to federal taxable income, Minn. Statutes 2021 290.0131
Failure to remit, Minn. Statutes 2021 297B.10
Generally, Minn. Statutes 2021 297B.035
License plates, issuance, Minn. Statutes 2021 297B.06
Motor vehicle registration, issuance, Minn. Statutes 2021 297B.06
Payment in foreign states, Minn. Statutes 2021 297B.08
Specific types of vehicles, see specific vehicle types under this topic
Penalties (monetary), Minn. Statutes 2021 297B.11
Presumptions, motor vehicles, use in state, Minn. Statutes 2021 297B.07
Rates, Minn. Statutes 2021 297B.02
Reciprocity, credits, Minn. Statutes 2021 297B.08
Refunds
Generally, Minn. Statutes 2021 297B.031
Indian reservations, refund agreements, Minn. Statutes 2021 297B.01, 297B.02
Motor vehicle dealers, Minn. Statutes 2021 325F.662, 325F.665
Retailers, interest, Minn. Statutes 2021 289A.56
Rental motor vehicles, exclusion from sales price, sales and use taxes, Minn. Statutes 2021 297A.61
Reports about, government revenues, Minn. Statutes 2021 297A.991
Revenues
Allocation, Minn. Statutes 2021 297B.09
Depositing, Minn. Statutes 2021 297B.02
Government revenues, reports, Minn. Statutes 2021 297A.991
School vehicles, exemptions, Minn. Statutes 2021 297B.03
State property, exemption, Minn. Statutes 2021 15.039
Statutes of limitations, evasion or defeat, complaints or indictments, filing, Minn. Statutes 2021 297B.10
Tax liability, motor vehicle dealers, licensing violations, Minn. Statutes 2021 297B.035
Violations and penalties, Minn. Statutes 2021 297B.10