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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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
enactment.
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