1999 Minnesota Statutes

     297B.032 Refund on park trailer; appropriation. 

    Notwithstanding the provisions of section 297B.02, or any 
 other law to the contrary, a portion of the sales tax on motor 
 vehicles paid on park trailers, as defined in section 168.011, 
 subdivision 8, paragraph (b), under this chapter shall be 
 refunded by the commissioner of revenue provided the following 
 conditions are met: 

    (1) the park trailer is purchased after January 1, 1993, 
 and before January 1, 1997; 

    (2) the owner paid the sales tax on motor vehicles on the 
 park trailer; 

    (3) property taxes have been imposed upon the park trailer 
 for at least the last two taxes payable years; and 

    (4) property taxes on the park trailer for the years cited 
 in clause (3) have been paid by the owner of the park trailer. 

    Upon application by the purchaser, on forms prescribed by 
 the commissioner of revenue, a refund equal to 35 percent of the 
 actual taxes paid, shall be paid to the purchaser.  The 
 application must include sufficient information, including a 
 copy of the sales invoice for the park trailer, and the property 
 tax statements for the years cited in clause (3), or a 
 reproduction thereof, with a notation from the county treasurer 
 that the taxes have been paid on the park trailer. 

    The amounts required to make the refunds are annually 
 appropriated to the commissioner of revenue from the general 
 fund.  The amount to be refunded shall bear interest at the rate 
 in section 270.76 after 60 days after the refund claim was made 
 until the date the refund is paid. 

    HIST: 1994 c 587 art 2 s 18,21; 1995 c 264 art 2 s 37