2000 Minnesota Statutes

     168.16 Refund; appropriation. 

    (a) After the tax upon any motor vehicle has been paid for 
 any year, refund must be made for errors made in computing the 
 tax or fees and for the error on the part of an owner who may in 
 error have registered a motor vehicle that was not before, nor 
 at the time of registration, nor at any time thereafter during 
 the current past year, subject to tax in this state as provided 
 by section 168.012.  Unless otherwise provided in this chapter, 
 a claim for a refund of an overpayment of registration tax must 
 be filed within 3-1/2 years from the date of payment.  The 
 refund must be made from any fund in possession of the registrar 
 and deducted from the registrar's monthly report to the 
 commissioner of finance.  A detailed report of the refund must 
 accompany the report.  The former owner of a transferred 
 vehicle, by an assignment in writing endorsed upon the 
 registration certificate and delivered to the registrar within 
 the time provided in this subdivision, shall assign, except for 
 vehicles registered under section 168.187, to the new owner the 
 right to have the tax paid by the former owner accredited to the 
 owner who duly registers the vehicle.  Any owner at the time of 
 such occurrence, whose vehicle is declared by an insurance 
 company to be a total loss due to flood or tornado damage, 
 permanently destroyed, or sold to the federal government, the 
 state, or a political subdivision of the state, shall upon 
 filing a verified claim be entitled to a refund of the unused 
 portion of the tax paid upon the vehicle, computed as follows: 

    (1) if the vehicle is registered under the calendar year 
 system of registration, the refund is computed pro rata by the 
 month, 1/12 of the annual tax paid for each month of the year 
 remaining after the month in which the plates and certificate 
 were returned to the registrar; 

    (2) if the vehicle is registered under the monthly series 
 system of registration, the amount of the refund is equal to the 
 sum of the amounts of the license fee attributable to those 
 months remaining in the licensing period after the month in 
 which the plates and certificate were returned to the registrar. 

    (b) There is hereby appropriated to the persons entitled to 
 a refund, from the fund or account in the state treasury to 
 which the money was credited, an amount sufficient to make the 
 refund and payment.  

    HIST: (2682) 1921 c 461 s 11; 1923 c 418 s 11; 1931 c 174 s 1; 
 1935 c 142 s 1; 1945 c 600 s 1; 1953 c 42 s 1; 1957 c 895 s 1; 
 1959 c 157 s 6; 1963 c 147 s 1; 1965 c 148 s 1; 1973 c 6 s 3; 
 1973 c 492 s 14; 1981 c 363 s 23; 1986 c 444; 1995 c 28 s 1; 
 1996 c 455 art 4 s 10; 1997 c 250 s 2; 1998 c 383 s 33; 1921 c 
 461 s 11; 1923 c 418 s 11; 1931 c 174 s 1; 1935 c 142 s 1; 1945 
 c 600 s 1; 1953 c 42 s 1; 1957 c 895 s 1; 1959 c 157 s 6; 1963 c 
 147 s 1; 1965 c 148 s 1; 1973 c 6 s 3; 1973 c 492 s 14; 1981 c 
 363 s 23; 1986 c 444; 1995 c 28 s 1; 1996 c 455 art 4 s 10,15; 
 1997 c 250 s 2; 1998 c 383 s 33; 2000 c 426 s 9