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CHAPTER 297B. Sales tax on motor vehicles

Table of Sections
Section Headnote
297B.01 Definitions.
297B.02 Tax imposed.
297B.025 Older passenger automobile.
297B.03 Exemptions.
297B.031 Tax refund.
297B.032 Refund on park trailer; appropriation.
297B.035 Vehicle purchased by dealer or lessor.
297B.0351 Manufacturer testing vehicle.
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 state; 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.

Official Publication of the State of Minnesota
Revisor of Statutes