Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

                             CHAPTER 74-S.F.No. 172 
                  An act relating to motor vehicles; providing for 
                  issuance of manufacturer test plates; amending 
                  Minnesota Statutes 1994, section 168.012, by adding a 
                  subdivision; proposing coding for new law in Minnesota 
                  Statutes, chapters 168; and 297B. 
           Section 1.  Minnesota Statutes 1994, section 168.012, is 
        amended by adding a subdivision to read: 
           Subd. 5a.  [VEHICLES USED FOR TESTING.] Motor vehicles 
        operated for testing under section 168.25 are not subject to 
        registration taxes under this chapter. 
           Sec. 2.  [168.25] [VEHICLES USED FOR TESTING.] 
           Subdivision 1.  [PLATES.] The registrar shall, on request, 
        issue to a first-stage manufacturer of motor vehicles one or 
        more manufacturer test plates that display a general 
        distinguishing number.  The fee for each of the first four 
        plates is $40 per calendar year, of which $25 must be paid to 
        the registrar and the remaining $15 is payable as sales tax on 
        motor vehicles under section 297B.035.  For each additional 
        plate, the manufacturer shall pay the registrar a fee of $10 and 
        a tax on motor vehicles under section 297B.035 of $15 per 
        calendar year.  The registrar shall deposit the tax in the state 
        treasury to be credited under section 297B.09. 
           Subd. 2.  [PERMITTED USES.] A motor vehicle owned by a 
        first-stage manufacturer and bearing the number plate issued 
        under subdivision 1 may be operated on public streets and 
        highways by the manufacturer or an employee or agent of the 
        manufacturer, for the purpose of conducting specialized cold 
        weather testing, and for transportation to and from a bona fide 
        cold weather testing station. 
           Sec. 3.  [297B.0351] [MANUFACTURER'S TESTING VEHICLES.] 
           Except as provided in section 168.25, a vehicle purchased 
        by a first-stage motor vehicle manufacturer and licensed under 
        that section is exempt from the provisions of this chapter. 
           Sec. 4.  [EFFECTIVE DATE.] 
           Sections 1 to 3 are effective the day following final 
           Presented to the governor April 18, 1995 
           Signed by the governor April 19, 1995, 2:20 p.m.

Official Publication of the State of Minnesota
Revisor of Statutes