1997 Minnesota Statutes

CHAPTER 297B. Sales tax on motor vehicles

Table of Sections

Section	Headnote
297B.01	Definitions.
297B.02	Tax imposed.
297B.025	Older passenger automobiles.
297B.03	Exemptions.
297B.031	Tax refunds.
297B.032	Refund on park trailers; appropriation.
297B.035	Vehicles purchased by dealer or lessor.
297B.0351	Manufacturers testing vehicles.
297B.04	Purchaser's certificate furnished to registrar.
297B.05	Presentation of purchaser's certificate to registrar.
297B.06	No registration unless tax paid.
297B.07	Presumptions.
297B.08	Tax paid in other states; credit, reciprocity.
297B.09	Allocation of revenue.
297B.10	Penalties.
297B.11	Registrar as agent of commissioner of revenue; powers.
297B.12	Private nature of information.
297B.13	Exemption from excise tax of chapter 297A.