An owner or operator who did not previously operate in or through this state shall register the number of trailers and trucks based on the owner's or operator's certified estimate for the registration year subject to adjustment upwards at the end of the year when a report shall be filed showing the actual experience. No refund or credit shall be made if more than the average number of trailers were registered based on the estimate. An adjusted report shall be filed by December 1 of the registration year. If no adjustment is necessary a statement to that effect shall then be filed.
MS s 168.845
17 SR 1279
August 24, 1999
Official Publication of the State of Minnesota
Revisor of Statutes