For the purpose of the proper administration of Laws 1971, chapter 853, and to prevent evasion of the tax, the following presumptions shall apply:
(a) Evidence that a motor vehicle was sold for delivery in this state shall be prima facie evidence that it was sold for use in this state.
(b) When an application for registration plates for a motor vehicle is received by the motor vehicle registrar within 30 days of the date it was purchased or acquired by the purchaser, it shall be presumed, until the contrary is shown by the purchaser, that it was purchased or acquired for use in this state. This presumption shall apply whether or not such vehicle was previously titled or registered in another state.
Official Publication of the State of Minnesota
Revisor of Statutes