Key: (1) language to be deleted (2) new language
Laws of Minnesota 1989
CHAPTER 195-S.F.No. 1105
An act relating to motor vehicles; providing for
suspension of apportioned license plates and fuel tax
compact licenses for certain interstate vehicle fleet
owners who are delinquent in required filings or
payments; providing for installment payments by
interstate fleet owners; amending Minnesota Statutes
1988, sections 168.187, by adding a subdivision; and
168.31, subdivision 4, and by adding a subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. Minnesota Statutes 1988, section 168.187, is
amended by adding a subdivision to read:
Subd. 26. [DELINQUENT FILING OR PAYMENT.] If a fleet owner
licensed under this section and section 296.17, subdivision 9a,
is delinquent in either the filing or payment of the
international fuel tax agreement reports for more than 30 days,
or the payment of the international registration plan billing
for more than 30 days, the fleet owner, after ten days' written
notice, is subject to suspension of the apportioned license
plates and the international fuel tax agreement license.
Sec. 2. Minnesota Statutes 1988, section 168.31,
subdivision 4, is amended to read:
Subd. 4. [INSTALLMENTS.] If the tax for a vehicle assessed
under section 168.013 or 168.187 amounts to more than $400, the
owner may pay such tax by installments. The owner shall tender
with the application for registration one-third of the annual
tax due or $400, whichever is greater, plus any penalties or
arrears, plus a fee of $10. Instead of this fee, the applicant
may furnish a bond, bank letter of credit, or certificate of
deposit approved by the registrar of motor vehicles, for the
total of the tax still due. The amount of the bond, letter of
credit, or certificate of deposit may include any penalties
which are assessed. The bond, letter of credit, or certificate
of deposit shall be for the benefit of the state for monetary
loss caused by failure of the vehicle owner to pay delinquent
license fees and penalties. The remainder of the tax due shall
be paid in two equal installments; the due date of the first
installment shall be the first day of the fifth month of the
registration period for which the tax is assessed and the second
installment shall be due on the first day of the ninth month of
the registration period for which the tax is assessed. When the
applicant elects to pay the administrative fee, the registrar
shall issue to the applicant validation stickers for the
installment paid. When the applicant elects to furnish a bond,
bank letter, or letter of deposit, the registrar shall issue
validation stickers for the registration year. If an owner of a
vehicle fails to pay an installment on or before the due date
thereof, the vehicle shall not use the public streets or
highways in this state until the installment or installments of
the tax remaining due on such vehicle shall have been paid in
full for the licensed year together with a penalty at the rate
of $1 per day for the remainder of the month in which the
balance of the tax becomes due and $4 a month for each
succeeding month or fraction thereof during which the balance of
the tax remains unpaid. Upon the payment of the balance of the
tax and the penalties, the registrar shall issue a registration
certificate to the owner of the vehicle in the manner provided
by law. The registrar shall deny installment payment privileges
provided in this subdivision in the subsequent year to any owner
on any or all vehicles of such owner who during the current year
fails to pay any installment due within one month after the due
date.
Sec. 3. Minnesota Statutes 1988, section 168.31, is
amended by adding a subdivision to read:
Subd. 4a. [INSTALLMENTS.] If the tax for a vehicle
assessed under section 168.187 amounts to more than $400, the
owner may pay the tax by installments. The owner shall submit
with the application for registration, no later than January 1
or the registration year, one-third of the Minnesota annual tax
due or $400, whichever is greater. The applicant shall furnish
a bond, bank letter of credit, or certificate of deposit
approved by the registrar of motor vehicles, for the total of
the tax still due. The amount of the bond, letter of credit, or
certificate of deposit may include any penalties assessed. The
bond, letter of credit, or certificate of deposit must be for
the benefit of the state for monetary loss caused by failure of
the vehicle owner to pay delinquent license fees and penalties.
The remainder of the tax due must be paid in two equal
installments; the due date of the first installment is May 1 and
the second installment is due on September 1. If an owner of a
vehicle fails to pay an installment on or before the due date,
the vehicle must not be used on the public streets or highways
in this state until the installment or installments of the tax
remaining due on the vehicle has been paid in full for the
licensed year, together with a penalty at the rate of $1 per day
for the remainder of the month in which the balance of the tax
becomes due and $4 a month for each succeeding month or fraction
of it during which the balance of the tax remains unpaid. The
registrar shall deny installment payment privileges provided in
this subdivision in the subsequent year to any owner on any or
all vehicles of an owner who during the current year fails to
pay any installment and penalties due within one month after the
due date.
Presented to the governor May 18, 1989
Signed by the governor May 19, 1989, 12:15 a.m.
Official Publication of the State of Minnesota
Revisor of Statutes