1.1 	A bill for an act
1.2 	relating to motor vehicles; imposing penalty surcharge for late payment of 
1.3 	vehicle registration tax;amending Minnesota Statutes 2012, sections 168.013, 
1.4 	subdivision 8; 168.31, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2012, section 168.013, subdivision 8, is amended to read:
1.7 		Subd. 8.Tax proceeds to highway user fund; fee proceeds to vehicle services 
1.8 	account. (a) Unless otherwise specified in this chapter, the net proceeds of the registration 
1.9 	tax imposed under this chapter, including the penalty surcharge for late payment, imposed 
1.10 	in section 168.31, subdivision 1a,  must be collected by the commissioner, paid into the 
1.11 	state treasury, and credited to the highway user tax distribution fund.
1.12 	(b) All fees collected under this chapter, unless otherwise specified, must be 
1.13 	deposited in the vehicle services operating account in the special revenue fund under 
1.14 	section 299A.705.

1.15 	Sec. 2. Minnesota Statutes 2012, section 168.31, is amended by adding a subdivision 
1.16 	to read:
1.17 		Subd. 1a.Penalty surcharge for late payment. Except as otherwise provided in 
1.18 	subdivisions 4 and 4a, a vehicle owner who has failed to pay the tax required under this 
1.19 	chapter on or before the due date shall pay in full the tax due on the vehicle, together with 
1.20 	a penalty surcharge of $25 for each month or portion of a month following the expiration 
1.21 	of the registration period, except that the amount of the late fee may not exceed $100.

1.22 	Sec. 3. EFFECTIVE DATE.
 2.1 	This act is effective July 1, 2013, and applies to vehicle registration taxes due on 
2.2 	and after that date.