MN Legislature

Menu

Revisor of Statutes Menu

Authenticate

Pdf

2017 Minnesota Statutes

This section has been affected by law enacted during the 2018 legislative session. More info...

Note: see session law sections for effective dates.

10A.155 VALUE OF CONTRIBUTIONS OF AUTOMOBILE USE.

Automobile use provided to a committee by an individual may be valued at the lowest rate used by the state to reimburse its employees for automobile use. Alternatively, the value of the automobile may be calculated as the actual cost of fuel, maintenance, repairs, and insurance directly related to the use of the automobile. An automobile provided by an association must be valued at the fair market value for renting an equivalent automobile.

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569